Which of the following dates marks the end of the period covered by AS--4?
A. On 2nd May, 2013 the draft financial statements are ready for issue to accounts committee
B. On 9th May, 2013, accounts committee approves the financial statements
C. On 15th May, 2013 Board of Directors approves the financial statements
D. On 30th May, 2013 shareholders approve the financial statements in the general meeting