CIFiR's (SEC Established Advisory Committee on Improvements to Financial Reporting)progress

Multiple Choice

CIFiR's (SEC established Advisory Committee on Improvements to Financial Reporting) progress report proposes a framework for accounting judgments consisting of which two components?

A) A critical and good-faith thought process and documentation.
B) Calibration and estimation.
C) Professional accounting judgment and professional auditing judgment.
D) Heuristics and accounting risk.