Which Statement Would Not Be Found in a Directors' Declaration

Which statement would not be found in a directors' declaration?

A) That the financial statements and notes give a true and fair view.
B) That the financial statements are free from material misstatement whether due to fraud or error
C) That in the directors' opinion there are reasonable grounds to believe that the company will be able to pay its debts as and when they fall due.
D) That in the directors' opinion the financial statements and notes are in accordance with the law.