Choice "B" is correct. Electronically accessing the details of dividend records on the Internet is an efficient means of verifying dividend rates for multiple investments in a short amount of time.
Choice "a" is incorrect. Board of directors' meetings would not necessarily include discussion of each and every dividend received, so this would not be a very effective method of testing dividend income.
Choice "d" is incorrect. If the client owns many dividend-bearing investments, confirming the details with each investee company's registrar would be time-consuming and inefficient.
Choice "c" is incorrect. Examining the details of the client's most recent cutoff bank statement might provide evidence regarding dividends received near the year-end date, but it would not provide evidence of dividend income throughout the year.