Which of the following statements regarding the competence of an accountant is true? The accountant must
A. strive continually to improve technical services and keep knowledge up-to-date.
B. not breach the trust of clients and employers.
C. not disclose information acquired in the course of professional work, except where there is a legal or professional duty to disclose.
D. at all times safeguard the interest of the clients and employers, provided it does not conflict with their duty to the community.