MrOrange Is an Accountant at a Publically Traded Corporation

Mr.Orange is an accountant at a publically traded corporation.In order to meet the standard of the skill of a professional account what should Mr.Orange have knowledge of?

A) Calculus and trigonometry
B) Generally accepted accounting principles (GAAP)
C) The Professional Rules of Responsibility for Attorneys
D) The advisory opinions this year of the Internal Revenue Service (IRS)