Publicly traded companies must file audited financial statements with the:

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Publicly traded companies must file audited financial statements with the Securities and Exchange Commission (SEC) as part of their regulatory requirements. The American Institute of Certified Public Accountants (AICPA) is a professional organization for CPAs and does not have regulatory authority. The Internal Revenue Service (IRS) is responsible for collecting taxes and does not require audited financial statements. The American Accounting Association (AAA) is an academic organization and is not involved in regulatory or auditing matters.

Publicly Traded Companies Must File Audited Financial Statements with The