Bash enterprises

Hi sir, please have a look at the following question.

Revaluation of land and buildings

The directors of Bash Enterprises are planning to revalue the land and buildings at the year end. They plan to use an expert to perform the revaluations and have decided on a short list of two companies, Verity Valuations, which is a company run by the wife of one of the directors of Bash Enterprises, and Perfect Properties, an estate agent which also provides property valuations. Both companies are registered with the Chartered Institute of Surveyors and all property valuation experts are qualified.

Which of the following statements is/are true in respect of the revaluation of land and buildings?
1) Bash Enterprises do not need to use a firm of chartered surveyors to perform the revaluation.
2) The financial statements must disclose details of the revaluation and details of who performed the revaluation.
3) The audit firm would not be able to rely on the work of Verity Valuations.

A) 2 only
B) 1 and 3 only
C) 1 and 2 only
D) 1, 2 and 3

I chose B but the answer is D. I thought that details of the valuer should not be disclosed in the financial statements. Please clarify this. As per IAS 16, for revalued assets, the following should be disclosed:
If property, plant, and equipment is stated at revalued amounts, certain additional disclosures are required: [IAS 16.77]
1) the effective date of the revaluation
2) whether an independent valuer was involved
3) for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model
4) the revaluation surplus, including changes during the period and any restrictions on the distribution of the balance to shareholders.

Is this consistent with the question above?

Source of the question: Kaplan Kit, Sept 2019 mock

Thank you!