<Tr> <Td> People and organizations (show) <Ul> <Li> Accountants </Li> <Li> Accounting organizations </Li> <Li> Luca Pacioli </Li> </Ul> </Td> </Tr> <Ul> <Li> Accountants </Li> <Li> Accounting organizations </Li> <Li> Luca Pacioli </Li> </Ul> <Tr> <Td> Development (show) <Ul> <Li> History </Li> <Li> Research </Li> <Li> Positive accounting </Li> <Li> Sarbanes--Oxley Act </Li> </Ul> </Td> </Tr> <Ul> <Li> History </Li> <Li> Research </Li> <Li> Positive accounting </Li> <Li> Sarbanes--Oxley Act </Li> </Ul>

Who prepares the notes to the financial statements