Danford,a PA,is Setting Up His Accounting Firm as a Sole

Danford,a PA,is setting up his accounting firm as a sole practitioner.Which of the following is not an important way that Danford can reduce legal liability with respect to the work completed by his office?

A) participate in the standard-setting process for audit engagements
B) find out when his practice is due for practice inspection
C) hire only qualified personnel and train them well
D) sanction other PAs who engage in improper conduct