Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following best describes why the notes that accompany the financial statements are required? The notes:
Option A:permit flexibility in statement preparation.
Option B:standardize financial reporting across companies.
Option C:provide information necessary to understand the financial statements.

Answer: C