Which of the following statements about the UK Corporate Reporting Council is/are correct?

(i) The aims of the UK Corporate Reporting Council are to establish and improve standards of financial accounting and reporting, for the benefit of users, preparers and auditors of financial information.

(ii) The UK Corporate Reporting Council advises the Financial Reporting Council, which is authorised under the Companies Act 2006.

(iii) The UK Corporate Reporting Council intends to achieve its aims by addressing urgent issues promptly.

(iv) The UK Corporate Reporting Council operates the maximum possible consultation and is as open as possible in its dealings.

Is it

(a) All of these

(b) (i), (ii) and (iv)

(c) (i) (iii) and (iv)

(d) (ii), (iii) and (iv)