Which risk should be classified as an assertion or account-level risk, rather than a financial statement-level risk?

a. A company has a significant portion of its compensation for senior management tied to the financial performance of the company

b. A company is considering issuing new equity securities within the next 6 months and is hoping to raise as much capital as possible

c. A company repossessed several properties pledged as collateral on notes receivable during the year for which significant estimates were required to determine fair values

d. A company had significant turnover in key financial personnel positions during the year, including those with primary responsibility for financial consolidation and reporting