Which of the following statements is correct concerning corporations subject to the reporting requirements of the Securities Exchange Act of 1934?

a. The quarterly report (form 10-Q) need only be filed with the SEC by those corporations that are also subject to registration requirements of the Securities Act of 1933.

b. A current report (form 8-K) must be filed with the SEC within four days after a major change in the company.

c. The annual report (form 10-K) need not include audited financial statements.

d. The annual report (form 10-K) must be filed with the SEC within 20 days of the end of the corporation's fiscal year.