Reports on an Entity's Internal Control Over Financial Reporting

Multiple Choice

Reports on an entity's internal control over financial reporting

A) is required for all companies whether they report to the SEC or not.
B) is optional for all companies whether they report to the SEC or not.
C) is required by the PCAOB for large public companies and may be performed by a CPA for nonpublic companies.
D) is limited to inquiry and analytical procedures for reports for non-SEC companies.