On 3/1/25, a CPA is reporting on a public company's internal controls over financial reporting per PCAOB guidelines. Financial statements for year-end 12/31/24 and as of 12/31/24 have been audited. The opinion on internal controls will be based on controls

a.

as of 12/31/24

b.

for year-end 12/31/24

c.

for year-end 12/31/24 and as of 12/31/24

d.

for year-ends 12/31/24 and 12/31/23

e.

as of 3/1/25