Required information E14-3 Reporting Requirements of the SEC (CMA Adapted] LO 14-1 [The following information applies to the questions displayed below.] Select the correct answer for each of the following questions. W E14-3 Part 2 2. The SEC's Regulation S-X disclosure requirements address Multiple Choice Summary information, risk factors, and the ratio of earnings to fixed charges. Information concerning recent sales of unregistered securities. Summary information, risk factors, and the ratio of earnings to fixed charges. Information concerning recent sales of unregistered securities. Management's discussion and analysis of the financial condition and the results of perations. Changes in and disagreements with accountants on accounting and financial disclosure. The requirements for financial statements and footnote disclosures