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Interim information of public companies: A) Must be reviewed by CPAs before it is filed with the Securities and Exchange Commission. B) Must be as comprehensive as that filed annually with the Securities and Exchange Commission. C) Requires no accountant association until it becomes a part of the companies' annual financial information. D) Must be reviewed continuously by CPAs using continuous auditing techniques. Which of the following is a "registration statement" that is filed with the SEC by a company planning to issue securities to the public? A) Form 10-K. B) Form S-1. C) Form 10-Q. D) Form 8-K. Which of the following accounting changes requires an emphasis-of-matter paragraph regarding consistency in the auditors' report? A) A write-off of a patent because future benefits do not appear to exist. B) A change in calculating bad debt expense from one percent to two percent of credit sales. C) A change in the estimated useful lives of a class of fixed assets. D) A change from the straight-line method of depreciation to an accelerated method for a class of fixed assets