A _______ is a generic term used to denote any method for storing certificates and CRLs so that they can be retrieved by end entities

A CPA concludes that the unaudited financial statements of an issuer on which the CPA is disclaiming an opinion are not in conformity with generally accepted accounting principles (GAAP) because management has failed to capitalize leases. The CPA suggests appropriate revisions to the financial statements, but management refuses to accept the CPA's suggestions. Under these circumstances, the CPA ordinarily would

A. Express limited assurance that no other material modifications should be made to the financial statements. B. Restrict the distribution of the CPA's report to management and the entity's board of directors. C. Issue a qualified opinion or adverse opinion depending on the materiality of the departure from GAAP. D. Describe the nature of the departure from GAAP in the CPA's report and state the effects on the financial statements, if practicable.

Optimal Capital Structure MAXIMIZES the firm's overall cost of capital

Indicate whether the statement is true or false