With Regard to the Financial Statements Prepared by Health Plans

With regard to the financial statements prepared by health plans, it can correctly be stated that

A) both for-profit, publicly owned health plans and not-for-profit health plans are required by law to provide all interested parties with an annual report
B) a health plan's annual report typically includes an independent auditor's report and notes to the financial statements
C) any health plan that owns more than 20% of the stock of a subsidiary company must compile the financial statements for the health plan's annual report on a consolidated basis
D) a health plan typically must prepare the financial statements included in its annual report according to SAP