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Question:

Which of the following statements about a United States public corporation’s annual reports, SEC filings, and press releases is most accurate'?

A Interim SEC filings typically update the major financial statements and footnotes.
explanation

Besides the annual SEC filings, an analyst should examine a company’s quarterly or semiannual filings. These interim filings typically update the major financial statements and footnotes, but are not necessarily audited. Annual reports to shareholders and press releases are written by management and are often viewed as public relations or sales materials.