Which of the Following Accurately Reflects French Accounting

Which of the following accurately reflects French accounting?

A) Due to their strong Latin cultural tradition, the French tend to be more judgmental than legalistic.
B) According to the authority and enforcement scales in Gray's model, the French would lean to flexibility and professionalism.
C) According to the measurement and disclosure scales in Gray's model, the French would lean to secrecy and conservatism.
D) The true and fair view of the 4th Directive was already a part of French tradition.