t of The definition of a reporting entity in SAC 1 requires: O a. a reasonable expectation of external users. O b. the existence of dependant users. O c. a reasonable expectation of users reliant on the entity's general purpose financial report. O d. the existence of external users. ed 8 out of on The two main types of companies permitted to be registered under the Corporations Act 2001 are a: O a. private company and a proprietary company. O b. proprietary company and a partnership. O c. proprietary company, and a public company. O d. public company and a trade union.