Which of the following statements is TRUE?

	a.	Public companies must be audited each year while small proprietary companies are not required to be audited
	b.	Public companies will always be listed on the ASX whereas proprietary companies will only be listed if they comply with the Corporations Act
	c.	Public companies must have share capital whereas a proprietary company may be any company classification including a company limited by guarantee
	d.	All of the above