Which of the Following Statements Describes the Sarbanes-Oxley Required Attributes

Which of the following statements describes the Sarbanes-Oxley required attributes of a management report?

A) A management report usually includes a statement on the adequacy of internal controls.
B) A management report includes information with respect to management's compensation,including the salaries and bonuses received by the top executives of the company.
C) A management report lists the executives of the company and states what changes have been made in management personnel since the prior period and why those changes were made.
D) A management report states how well or poorly the company performed during the most recent period.
E) A management report states the acquisitions and divestitures that a company has made during the current period.