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D is corrent because under the Securities Exchange Act of 1934, current reports of certain specified corporate and financial items such as a change in corporate control, revaluation of assets, or a change in the amount of issued securities must be filed within 4 days.
A is incorrect because issuers of securities which are traded over-the-counter must report only when they have in excess of $10 million in total assets and more than 500 holders of record (stockholders) as of the last day of the issuer’s fiscal year.
B is incorrect because only those issuers registered under the Securities Exchange Act of 1934 must file annual audited financial reports; and not all corporations engaged in interstate commerce fall within the jurisdiction and scope of the registration requirements under the 1934 Act.
C is incorrect because although quarterly financial reports must be filed, they are not required to be audited.