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C is corrent because the best verification of a client’s bond sinking fund transactions and yearend balance is confirmation with the bond trustee. The bond trustee is an independent party and accordingly can provide valid evidence.
A is incorrect because an examination and count of the bonds retired during the year would not verify the transactions (e.g., how much was paid to the bond) and would give no indication of the yearend balance in the fund. The year-end balance is cumulative over all the transactions from the inception of the fund.
B is incorrect because amortization of bond discount or premium would have no effect on bond sinking fund transactions even if bond interest were being paid by the sinking fund (which is usually not the case).
D is incorrect because the individual holders of the retired bonds would not even collectively have knowledge of all possible bond sinking fund transactions, much less the year-end balance.