Answer:
b. Report of Independent Registered Public Accounting Firm
Explanation:
In an annual report, a certified and independent registered public accountant can give the company's financial statements are prepared reasonably. Without his consent, it is challenging for a firm to show its readers' financial statements and position. Therefore, option B is correct.
Notes to the financial statements can show the elaborate result of the financial statements. Therefore, it cannot produce fairness of the statements.
The management discussion and analysis section suggest how the company performs throughout the year. Finally, the balance sheet shows the assets, liabilities, and stockholders' statement of the current and subsequent years.
