Accountants That Have a Certificate in Public Accounting (CPA)

Multiple Choice

Accountants that have a Certificate in Public Accounting (CPA) :

A) are the only accountants permitted to serve as external auditors.
B) must pass a national examination and be licensed by the state in which they practice.
C) may be held responsible to provide assurance concerning the reliability of a firm's financial statements.
D) all of these statements are true.