It is highly desirable that you furnished evidence of your expenses before you submit your final accounts.
In sentences with modal verbs like "desirable," use the base form of the verb following that. Do not add modals like "should."
You should have to supply evidence of your expenses.
The sentence has a modal structure in the phrase It is highly desirable that, which is followed by a base form of the verb. In English, after that in such constructions, we usually do not use "should" or a modal verb with the base form of the verb. - Option (A) correctly follows this rule, keeping the verb furnish in its base form. - Option (B) is incorrect because adding should here makes the sentence grammatically incorrect. - Option (C) has a strange structure, and the plural form evidences is also incorrect here. - Option (D) does not fit the context as should have to supply is not grammatically sound in this construction. Therefore, Option (A) is the correct answer.
The phrase "it is highly desirable that" belongs to a class of expressions demanding the mandative subjunctive, where the clause following "that" uses the bare base form of the verb regardless of subject or tense, so each option can be tested against that rule.
Only option A applies the bare subjunctive correctly without introducing redundancy or a countability error.
Hence, the correct answer is Option A.