单选题 Which of the following statements about a corporation' s annual reports, SEC filings, and press releases is most accurate? A. Annual and quarterly SEC filings are required to be audited. B. Interim SEC filings typically update the major financial statements and footnotes. C. Annual reports are generally viewed as the most factual and objective source of information about a company.

【正确答案】 B

【答案解析】Besides the annual SEC filings, an analyst should examine a company' s quarterly or semiannual filings. These interim filings typically update the major financial statements and footnotes, but are not necessarily audited. Annual reports and press releases are written by management and are often viewed as public relations or sales materials.