Auditor Harry is ready to issue a billing following the insurer's recent audit of Gladview Properties. All of the following must be accomplished before the bill is sent, EXCEPT: Available answer options Select only one option A The audit needs to be approved by a professional reviewer. B An accurate premium billing is completed using rating system programs. C The insurer must file a workers compensation unit report within one year of policy inception. D The insurer files a report with the appropriate regulatory agency