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Which statement should be recorded under the High-level timing considerations heading?

Which statement should be recorded under the High-level timing considerations heading?

A.

The traditional market has changed over the last year and UniCo can no longer rest on its previous success.

B.

UniCo lost significant market share in the last six months and faces ongoing increased competition in the next year.

C.

UniCo’s new finance system was delivered in the last quarter and training in the new system is almost complete.

D.

Completing the large contract with a Utilities company over the next nine months is a vital step to achieving the end vision.

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