Government Departments Should Be Classified as 'Reporting Entities' in Accordance

Government departments should be classified as 'reporting entities' in accordance with Statement of Accounting Concepts SAC 1:

A) because the Auditor-general requires that they prepare financial reports
B) because individual Members of Parliament rely on the financial reports for information to help them carry out their responsibilities
C) because individual government departments require financial reports for internal management purposes
D) for all of the above reasons