For Companies That Provide Quarterly Reports, How Is the Fourth

For companies that provide quarterly reports, how is the fourth quarter reported?

A) Every company that reports for the first three quarters must also publish a fourth-quarter report.
B) No fourth-quarter report is required.
C) No company may publish a fourth-quarter report.
D) The SEC requires selected quarterly financial data to be reported separately as a fourth-quarter report.
E) When fourth-quarter financial statements are provided, special accounting items should be disclosed in the annual financial statements.