The SEC Reporting Requirement That a Public Company Prepare a Report

The SEC reporting requirement that a public company prepare a report in which it acknowledges its responsibility for establishing and maintaining accurate internal control and to assess internal control effectiveness in general applies to which companies?

A) Only public companies controlled by foreign investors.
B) Public companies with a market capitalization in excess of $75,000,000.
C) All public nonfinancial companies.
D) All public companies.