Which of the Following Is NOT a Reason That Preparers

Which of the following is NOT a reason that preparers of financial reports are obliged to make choices?

A) There is frequently a decision to be made as to whether to adjust the figures for something or to disclose it in the footnotes or other narrative material.
B) Directors have a responsibility to choose the accounting method that shows the highest profit.
C) Accrual accounting necessitates choices about accounting figures,notes and methods.
D) Governments and professional accounting standard setters have been reluctant to specify all solutions and require all enterprises to follow them.