The Management Discussion and Analysis Section of the annual report:

The Management Discussion and Analysis Section of the annual report: 




A. is required by the SEC.
B. is optional but normally included in the annual report.
C. is required by the SEC only if the company has suffered from unfavorable trends or there are significant uncertainty concerning liquidity of the company.
D. is required by the SEC only if they have a qualified audit opinion.





Answer: A


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