Which of the Following Would Be Required If We Accepted

Which of the following would be required if we accepted the private contracting argument that managers' interests can be aligned with the maximisation of the wealth of the firm,through contracting arrangements that reward or constrain their behaviour?

A) Credible financial accounting numbers to measure performance
B) Independent audit to monitor and check that the accounting numbers are properly measured
C) Regulation that restricts the choice of accounting methods
D) All of the given options are correct.