Which of the Following Does NOT Correctly Complete This Sentence

Multiple Choice

Which of the following does NOT correctly complete this sentence: The financial statements of a company ….

A) Can be useful to the financial manager of the firm even though they employ accounting figures and not actual cash flows.
B) Are useful for analysts outside the firm.
C) Are generally considered a useful second best source of information for analysts of the firm if only because this information is often all that is readily available.
D) Are useful for looking at the trends in financial performance of a firm.
E) Are rarely comparable from year to year since accountants are constantly changing accounting methods resulting in very little consistency from year to year.