What four financial statements can be found in a firm's 10-K filing? What checks are there on the accuracy of these statements?

Every public company is required to produce quarterly and annual financial statements. Those statements are:(Select all the choices that apply.)

A.The statement of financial position.

B. The income statement.

C. The statement of cash flows.

D. The statement of stockholders' equity.

E. The statement of stockholders' liabilities.

What checks are there on the accuracy of these statements?(Select all the choices that apply.)

A. Public companies must use a common set of rules and standard format when they prepare their reports.

B. Corporations are required to hire a neutral party, known as an auditor, to check the annual financial statements, ensure that the statements are prepared according to GAAP and provide evidence to support the reliability of the information.

C. In addition to the auditor's role in reviewing the financial statements, the Sarbanes-Oxley Act requires both the CEO and the CFO to personally attest to the accuracy of the financial statements presented to shareholders and to sign a statement to that effect.

D. When an auditor is not available, a corporation's CFO or the CEO can certify that financial statements are prepared according to GAAP.