Hartsfield Software Has Developed a New Program to Help CPAs

Multiple Choice

Hartsfield Software has developed a new program to help CPAs set up an automated billing system for their clients. The company is considering a direct mail campaign to contact and inform CPAs about the merits of the new software program. The company needs a list of CPAs for every state in the nation. What type of secondary data source should Hartsfield seek?

A) dictionaries
B) directories
C) encyclopedias
D) indexes and abstracts
E) legal sources