单选题 Which of the following statements about proxy statements is least accurate? Proxy statements are: A. issued to shareholders when there are matters that require a shareholder vote. B. not filed with the SEC. C. a good source of information about the qualifications of board members and management.

【正确答案】 B

【答案解析】Proxy statements are issued to shareholders when there are matters that require a shareholder vote. These statements, which are also filed with the SEC and available from EDGAR, are a good source of information about the election of (and qualifications of) board members, compensation, management qualifications, and the issuance of stock options.