Which of the Following Actions Is Acceptable Under the Financial

Which of the following actions is acceptable under the financial reporting regulations?

A) Attaching a narrative explanation by management of the reasons for a cease and desist order as a part of the annual disclosure
B) Attaching a copy of the bank's last safety and soundness examination to the annual disclosure
C) Including a statement that indicates that the bank's regulatory agency has reviewed the financial information
D) Using an unaudited financial statement for the past two years as an annual disclosure statement