Raben & Associates is a public accounting firm that, among other things, conducts audits for several large companies that issue securities. Does Raben & Associates have to file a registration statement with the Public Company Accounting Oversight Board (PCAOB)? a. Raben & Associates does not have to register because it is a public accounting firm, not a private one. b. Raben & Associates would only have to register if the companies it represents sell more than $1million in securities each year. c. Raben & Associates must file an annual registration statement with the PCAOB. d. Raben & Associates must file a registration statement with the PCAOB every five years