4. Which of the following is true regarding a fiscal year? O A. Companies can choose to end their fiscal year on any date they feel is most relevant, most likely coinciding with the natural business cycle. B. Companies must end their fiscal year on March 31, June 30, September 30 or December 31. O C. Companies can select any date except a holiday to end their fiscal year. O D. Companies must end their fiscal year on December 31