Which of the Following Statements About Interim Financial Statements for Public

Which of the following statements about interim financial statements for public companies is true?

A) Interim financial statements must be audited.
B) Interim financial statements should be in a format consistent with the year-end financial statements.
C) Interim financial statements must have the same level of detail as the annual financial statements.
D) Interim financial statements do not have to be in full compliance with IFRS.