Select the statement that is not correct regarding financial statement misstatements that require reissuance of previously issued reports.

Multiple Choice

• a. Notice of reissuance of prior period financial statements must be made in subsequent filings.

• b. Reissuance of financial statements is required for severe misstatements of reported information.

• c. All investors must be informed by the company in writing.

• d. Information regarding misstatements must be reported to the SEC within four days of discovery of the misstatement(s).