Which of the following statements is not required by the SEC for publicly traded firms?

Name: Which of the following statements is not required by the SEC for publicly traded firms?
Brand: Quizplus
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Question

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While a statement of cost of goods sold is an important financial statement for a company, it is not explicitly required by the SEC for publicly traded firms. The other options listed (statement of retained earnings, statement of cash flows, and balance sheet) are all required by the SEC for publicly traded firms.

Which of the Following Statements Is Not Required by the SEC