The correct answer is (a) comparability and timeliness.
Comparability refers to the ability to compare financial information across different periods or among different companies. It helps users of financial statements to identify trends and make informed decisions.
Timeliness refers to the information being available in a timely manner so that it can be used for decision-making purposes. Relevant accounting information loses its value if it is delivered too late.
While the other options listed may also be important characteristics of relevant accounting information, they are not typically associated with relevance.