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The analysis of a company launching an initial public offering includes disclosure of information that...

The analysis of a company launching an initial public offering includes disclosure of information that may interest investors. It also includes confirmation that financial statements reflect true value under GAAP and other pertinent areas of a company’s operations. What is this analysis known as?

A.

SEC Form 10-K

B.

FASB FAS 115

C.

SOX 302 subcertification

D.

Due diligence

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