Which statement is false concerning Regulation S-X?

Select one:

A. Regulation S-X prescribes the accounting principles to be used in SEC filings.

B. Regulation S-X does not cover reporting requirements for disclosures other than financial information in periodic filings.

C. Regulation S-X prescribes reporting requirements for interim financial statements.

D. Regulation S-X prescribes standards for qualifications of auditors of periodic financial statements.