Pursuant to Corporate Law Economic Reform Program (CLERP)issued in October

Multiple Choice

Pursuant to Corporate Law Economic Reform Program (CLERP) issued in October 2003,which of the following is/are required to provide a written declaration to the board of directors that the annual financial statements are in accordance with the Corporations Act and Australian Accounting Standards and that the financial statements present a true and fair view of the entity's financial position and performance?

A) any independent director
B) chief executive officer
C) chief financial officer
D) chief executive officer and chief financial officer