The Jerford Company is a well-known manufacturing company with several wholly owned subsidiaries. The company's stock is traded on the New York Stock Exchange, and the company files all appropriate reports with the Securities and Exchange Commission. Jerford Company's financial statements are audited by a public accounting firm.

Part 1: Jerford Company's Annual Report to Stockholders for the year ended December 31, 19X1, contained the following phrase in boldface type: The company's \(10-\mathrm{K}\) is available on written request.

Required:

a. What is Form \(10-\mathrm{K}\), who requires that the form be completed, and why is the phrase "The Company's \(10-\mathrm{K}\) is available upon written request" shown in the annual report?

b. What information not normally included in the company's annual report could be ascertained from the \(10-\mathrm{K}\) ?

c. Indicate three items of financial information that are often included in annual reports that are not required for the \(10-\mathrm{K}\).

Part II: Jerford Company changed independent auditors during \(19 \times 1\). Consequently, the financial statements were certified by a different public accounting firm in \(19 \times 1\) than in \(19 \times 0\).

Required:

What information is Jerford Company responsible for filing with the SEC with respect to this change in auditors? Explain your answer completely.