PE $1-1$ Management Accounting and Financial Accounting

Which one of the following is correct?

a$.$ Management accounting reports are usually available to the public.

b$.$ Management accounting is legislated and governed by regulatory agencies.

c$.$ Financial accounting focuses primarily on$]$qualitative company data.

d$.$ Financial accounting exists to serve the competitive needs of an organization.

e$.$ Management accounting evolves from the best practices of managers working within their companies.