Companies issuing publicly-traded stock are required to have their financial statements audited by an external auditor. This requirement is placed on corporations by the: AInternal Revenue ServiceBSecurities and Exchange CommissionCDepartment of the TreasuryDCongress and the President of the United StatesCompanies issuing publicly-traded stock are required to have their financial statements audited by an external auditor. This requirement is placed on corporations by the: AInternal Revenue ServiceBSecurities and Exchange CommissionCDepartment of the TreasuryDCongress and the President of the United States Solution B) Securities and Exchange Commission.