4. The Malaysian Government announced to have two independent bodies for a financial accounting and reporting administration in 1996. The bodies are: A. Malaysia Institute of Accountants (MIA) and Security Commissions Malaysia (SC) B. Malaysian Institute of Certified Public Accountants (MICPA) and Association of Chartered Certified Accountants (ACCA) C. Bank Negara Malaysia (BNM) and Bursa Malaysia D. Financial Reporting Foundation (FRF) and Malaysian Accounting Standards Board (MASB) 5. The followings are the contents of a company's annual report EXCEPT: A. Auditor's engagement letter B. Chairman's report C. CEO's report D. Profile of board of directors 6. The followings are the components of financial statement EXCEPT: A. Statement of Financial Position as at the end of the period B. Summary of significant policies and other explanatory information C. Prospectus that provides details about an investment offering for sale to the public D. Comparative information as specified in the Standards