Which of the following is not true regarding Accounting Series Release No. 4?

a. It stated that financial statements filed with the SEC and prepared in accordance with accounting principles for which there is no substantial authoritative support would be presumed to be misleading.
b. It implied that the SEC might in the future determine acceptable accounting practices and mandate methods to be used in reports filed with it.
c. It established an authoritative body for the development of accounting standards.
d. It indicated that the SEC was growing impatient with the accounting profession.


ANSWER: C

Business

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