Which of the Followings Are Most Likely to Be Considered

Multiple Choice

Which of the followings are most likely to be considered as key management personnel of an entity?
$\begin{array}{|l|l|l|l|}\hline \text { I. } & \text { Chief Financial Officer } & \text { III. } & \text { Non-executive directors } \\\hline \text { II. } & \text { Admin Officer } & \text { IV. } & \text { General manager } \\\hline\end{array}$

A) I, II, and III;
B) II, III, and IV;
C) I, III, and IV;
D) I, II, III, and IV.