Regarding to the SEC Form 10-Q, which of the following is the best statement?

A. This form must be filed annually by U.S. registered companies (issuers). B. This form contains quarterly unaudited financial statements prepared using U.S. GAAP, interim period MD&A, and certain disclosures. C. This form is filed to report major events that may affect the company. D. This form contains quarterly audited financial statements prepared using U.S. GAAP, interim period MD&A, and certain disclosures.