Which Statement Is False Regarding the Registration of Public Accounting

Which statement is false regarding the registration of public accounting firms with the SEC under the Sarbanes-Oxley Act?

A) Registration is required of all firms that prepare,issue,or participate in the preparation of an audit report for an entity that issues securities.
B) Foreign firms are exempt from registration.
C) Disclosure requirements include annual fees received from each issuer for the firm's audit services only .
D) The Public Company Accounting Oversight Board will subject registered firms to periodic inspections.
E) Information regarding disagreements between the issuer and the auditing firm during the previous year must be disclosed.