A CPA Wishes to Determine How Various Publicly-Held Companies Have

A CPA wishes to determine how various publicly-held companies have complied with the disclosure requirements of a new financial accounting standard. Which of the following information sources would the CPA most likely consult for this information?

A) AICPA Codification of Statements on Auditing Standards.
B) AICPA Accounting Trends and Techniques.
C) SEC Quality Control Review.
D) SEC Statement 10-K Guide.