Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?
“Securities regulators… require disclosures that typically include: corporate financial statements, identification of officers and directors, identification of significant owners… and a history of the business”【10:2014 International Fraud Examiners Manual.pdf†L73-L95】.
Thus, regulatory securities records are the best source for financial statements.
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