Please help me with the right option

Which one of the following statements is not correct regarding financial accounting and management accounting? O a. Financial accounting information emphasize supporting decisions that affect the future unlike management accounting information, which focus on the consequences of past activities of the organization. O b. Financial accounting reports need to be audited to verify their accuracy unlike management accounting reports which do not need to be audited. O c. Financial accounting needs to follow specific set of rules called accounting standards unlike Management accounting O d. None of the given answers O e. Both financial accounting and management accounting involve the use of accounting information