Which of the following is an important financial reporting consequence of Dodd-Frank? (a) Smaller public companies will

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Which of the following is an important financial reporting consequence of Dodd-Frank?

(a) Smaller public companies will be exempt from Section 404

(b) of the SOX Act of 2002.

(b) Auditors of nonpublic broker-dealers will be subject to oversight by the PCAOB.

(c) Changes to asset-backed securitization practices.

(d) All of the above.

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