Question: A report on an entity's internal control over financial reporting: is required by the PCAOB for large public companies and may be performed by a

A report on an entity's internal control over financial reporting:

is required by the PCAOB for large public companies and may be performed by a CPA for nonpublic companies.

is optional for all companies whether they report to the SEC or not.

is limited to inquiry and analytical procedures for reports for non-SEC companies.

is required for all companies whether they report to the SEC or not.

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