Answer:
d. all of these statements are true.
Explanation:
A Certified Public Accountant refers to the title of qualified accountants in numerous countries around the world. Accountants that have a Certificate in Public Accounting (CPA) have a lot of restrictions and responsibilities some of which include, being held responsible to provide assurance concerning the reliability of a firm's financial statements. They are also the only accountants permitted to serve as external auditors and must pass a national examination and be licensed by the state in which they practice.
