1. As an indicator of the increasing role of sustainable investing, the SEC has issued draft rules requiring which of the following?

I. Climate-related financial statement metrics intended to be derived from financial statement line items

II. A discussion of the impact climate change is expected to have on the issuer's strategy

a) I only

b) II only

c) Both I and II

d) Neither I nor II

2. Which of the following standards would likely be used by an accountant when performing a review of interim financial statements included in a Form 10-Q filed with the SEC?

I. AS 4105

II. ASC 270

III. AR-C90

a) I and III only

b) I only

c) II and III only

d) I and II only