For Companies That Provide Quarterly Reports, How Is the Fourth

For companies that provide quarterly reports, how is the fourth quarter reported?

A) Every company that reports for the first three quarters must also publish a fourth-quarter report.
B) A fourth-quarter report is not required.
C) Companies must publish a fourth-quarter report if there are significant changes from the third quarter.
D) The SEC requires selected quarterly financial data to be reported separately as a fourth-quarter report.
E) When fourth-quarter financial statements are provided, special accounting items of that quarter must also be separately disclosed in the annual financial statements.