Audited Financial Statements in an Annual Report of an Issuer

Audited financial statements in an annual report of an issuer that is subject to SEC regulation must include:

A) three balance sheets, three income statements, and three statements of cash flows.
B) three balance sheets, two income statements, and two statements of cash flows.
C) one balance sheet, one income statement, and one statement of cash flows.
D) two balance sheets, three income statements, and three statements of cash flows.
E) two balance sheets, two income statements, and two statements of cash flows.