SEC registrants' financial statements should be accompanied by all of the following reports except
A) auditors' report on internal control over financial reporting.
B) management's report on internal control over financial reporting.
C) auditors' report on financial statements and related disclosures.
D) management's report on financial statements and related disclosures.

Question

Quizplus · Accepted Answer

Management's report on financial statements and related disclosures is not a requirement for SEC registrants. The other reports are required to ensure transparency and accountability in financial reporting.

SEC Registrants' Financial Statements Should Be Accompanied by All of the Following