Under the Efficiency Perspective of PAT,where Regulation Bans an Accounting

Under the efficiency perspective of PAT,where regulation bans an accounting method being used by a particular organisation:

A) This will lead to lower monitoring costs because management does not have as wide a range of methods to choose from.
B) This will lead to more useful reporting of performance because principals will be able to compare reports between different organisations.
C) This will lead to inefficiencies, as the financial statements will no longer provide the best reflection of the performance of the organisation.
D) This decreases the chance that agents will undertake opportunistic behaviour to provide principals with creative accounts.