Question: RST Company is covered under the HFCAA. This year, the auditor of RST Company was not inspected by the PCAOB. Which of the following disclosures must be made by RST Company? a. The name of each partner of the external audit firm. b. The percentage of receivables recorded on the balance sheet from government agencies. c. The current organization chart of the company. d. The percentage of shares that are owned by governmental entities in the foreign jurisdiction.