Financial statements provide a true and fair view if

(A) It is free from any material error and bias.

(B) It is prepared using the appropriate accounting policy and applicable accounting standards.

(C) It is prescribed in the format prescribed by the regulator or, in the absence of a prescribed format, it is prepared in a manner that facilitates analyses of the financial position and the performance of the reporting enterprise.

(D) It conforms to all of the above (A), (B) and (C).