These questions involve SEC reporting requirements.

Required

a$.$ Nonfinancial statement disclosures are specified in which of the following?

kegulation $5$x

Anancial Reporting Releases

Staff Accounting Bulletins

Repulation $5-$x

b$.$ Which of these items is not required by the SHC in eather the Securbes Act of $193$ or the Securies fachange Act of $193?$

dentification of drectors and executive officers with the erivipal excremation and empliyer a$/$ aarh

denaifation of the principal narkets in which the firms securctes are waded.

Range of market prices and dividends for each quarter of the two most recent fical years.

Comfort letter from the companys independent accountant.

C$.$ SEC regulations provide for a procedure known as incorporation by reference. Which of the following beit auntrates the cancept of incorporation by reference?

Evartnerchin is incorporated by reference to the U$.$S$.$ Tax Code.

The incorporation of a proprietorship$-$or partnershy.

inclusion of information on officers' remumeration in form $10-$K by reference to the same informucon in the shareholders' provy statemenc.

Footnote reference to market data ger share since incorporation.