Which of the following is not an external user of accounting data?

Which of the following would be the most effective way to deliver a report that you've prepared for a small group of managers in your local office?

A) Delivering the report to them in person B) Texting them to download the report from your personal webpage C) Spending extra money to hire a professional courier to deliver the report D) Saving the report in an open-source format on a USB drive and sending it to them via snail mail E) Delivering the report to the key decision maker and allowing them to distribute the report to the rest of the group

The Dodd-Frank Wall Street Reform and Consumer Protection Act does the following:

A) Exempts firms with less than $75 million in publicly traded shares from some provisions of SOX. B) Requires the SEC to study ways to reduce the cost of SOX for firms with less than $250 million in publicly traded shares. C) Strengthens whistle-blower provisions of SOX. D) All of the above.