Which of the following is not the directors' duties on accounting and financial reporting matters?...

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Accounting

Which of the following is not the directors' duties on accounting and financial reporting matters?

Select one:

a. To maintain proper accounting records

b. To express an opinion on the financial statements whether they presenting a true and fair view

c. To prepare financial statements that present true and fair view of the business

d. To select and apply appropriate accounting policies

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