Final answer:
Not all companies that file annual statements with the SEC are required to have an annual external audit.
Step-by-step explanation:
An annual external audit is not required for all companies that file annual statements with the Securities and Exchange Commission (SEC). The requirement for an annual external audit depends on the size and structure of the company. Publicly traded companies, regardless of whether they file annual statements with the SEC, are typically required to have an annual external audit to ensure the accuracy of their financial statements. However, private companies may only require an external audit if it is specified by their stakeholders or creditors.