Detailed Answer
(d) The requirement is to identify the division of the
SEC that reviews corporate filings. Answer (d) is correct because
the Division of Corporate Finance reviews filings. Answer
(a) is incorrect because the Office of the Chief Accountant
advises the SEC on accounting and auditing matters and approves
the rules of the PCAOB. Answer (b) is incorrect because
the Division of Enforcement assists the SEC in executing
its law enforcement function. Answer (c) is incorrect because
the Division of Corporate Disclosure is not a division of the
SEC.
