Which One of the Following Statements Does Not Describe Accountability

Which one of the following statements does not describe accountability?

A) Accounting information reporting on past actions is a stewardship report.
B) Accounting information reporting on the current cost and selling prices of products.
C) Representatives reporting on their actions to those people who have placed them in positions of power.
D) Accounting information provided so that individuals and organisations can render an account of what they have done with resources entrusted to them.