Which of the Following Statements Is True in the Context

Which of the following statements is true in the context of financial statements and auditors?

A) The information contained in the financial statements can enable a stockholder to calculate the ROIC of a company in which he or she invests.
B) Publicly traded companies in the United States are not required to file quarterly or annual reports with the SEC.
C) So far, there have been no cases in which auditors were found cooperating with companies to misrepresent financial information.
D) The SEC requires that the accounts be audited by a committee formed by the board members and senior employees of the company.
E) Sarbanes-Oxley Act in 2002 barred CEOs and CFOs from endorsing their company's financial statements.