The CICA Handbook Is the Handbook of Canadian Accounting Standards

The CICA Handbook is the handbook of Canadian accounting standards.Why do companies in Canada ensure that there financial reporting is consistent with Canadian GAAP?

A) because their bank requires them to.
B) because their auditors require that they report.
C) because reporting under the CICA Handbook is required by public companies boards' of directors.
D) because the CICA Handbook pronouncements constitute the accounting standards required by the provincial and federal Companies Acts and the Ontario Securities Commission.