SEC

问题如下：

Question Which of the following reports is least likely to be filed with the US SEC?

选项：

A.Annual report B.Form 10-K C.Proxy statement

解释：

Solution

1. Correct because the annual report is not a requirement of the US SEC.

2. Incorrect because the 10-K is required by the US SEC.

3. Incorrect because a proxy statement is required by the US SEC.

Introduction to Financial Statement Analysis

• describe the importance of regulatory filings, financial statement notes and supplementary information, management’s commentary, and audit reports