Which of the Following Statements Is Not in Accordance with AASB

Which of the following statements is not in accordance with AASB 6 Exploration for and Evaluation of Mineral Resources?

A) The carried-forward expenditure is required to be subject to regular impairment testing.
B) Exploration and evaluation assets shall be assessed for impairment when facts and circumstances suggest that the carrying amount of an exploration and evaluation asset may exceed its recoverable amount.
C) When the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss.
D) An entity is not permitted to change its accounting policies for exploration and evaluation expenditures even if the change makes the financial report more relevant to the economic decision making needs of users.