Which of the following statement is/are correct?

(a) All pages of the annual report of a typical public company are heavily regulated by the company law.

(b) The auditors are responsible for preparing a company’s annual financial statements.

(c) The setting of accounting standards is entirely in the hands of the accountancy profession.

(d) The financial statements and notes to the accounts are the section of the annual report on which the auditor gives an opinion.