This Is Not a Reason for Obtaining a Set of Financial

This is not a reason for obtaining a set of financial statements when a business is acquired.

A) The seller usually has to gather financial information and incurs added cost and time in providing them.
B) As a business person you are most likely familiar with financial statements and can extract useful information from them.
C) Financial statements are accepted as representative of the business by bankers and investors.
D) Financial statements are considered to be indicators of future business results.