Which of the following statements is true?

a. The auditor’s opinion is typically included in the notes to the financial statements.

b. The notes to the financial statements are an integral part of the financial statements that clarify and expand on the information presented in the financial statements.

c. The management’s discussion and analysis section does not convey any information that cannot be found in the financial statements themselves.

d. The annual report is required to be filed with the New York Stock Exchange Cornerstone Exercise