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B is corrent because a company that is subject to SEC registration and continuing disclosure requirements must furnish its shareholders with audited financial statements for the last 2 years when soliciting proxies on behalf of management for an annual meeting at which directors are to be elected. Thus, Rey Corp. must furnish its shareholders with an annual report containing audited balance sheets for the 2 most recent years.
A is incorrect because Rey Corp. need not furnish its shareholders with an annual report containing its audited statements of income for the 5 most recent years according to SEC registration and continuing disclosure requirements.
C is incorrect because a company that is subject to SEC registration and continuing disclosure requirements is not required to furnish its shareholders with a copy of its registration statement and bylaws.
D is incorrect because copies of the proxy statement are sent with the proxy solicitations.