Option A is correct. Under Section 107 IPC, abetment is complete when the act is abetted - it's not necessary that the offence abetted has actually been committed. Abetment is a distinct offence that can exist independently of the commission of the principal offence. Option B is wrong because abetment doesn't require completion. Option C incorrectly suggests a 'helping hand' must be proven, which isn't required under law.