The Prospectus Part of a Registration Contains All Except Which

The prospectus part of a registration contains all except which of the following?

A) financial statements for the issuing company audited by an independent CPA along with appropriate supplementary data.
B) an explanation of the intended use of the proceeds to be generated by the sale of the new securities.
C) a description of the risks associated with the securities.
D) a description of the business and the properties owned by the company.
E) additional data concerning expenses of issuance.