Helen Is Applying for a Job as a Senior Accountant

Helen is applying for a job as a senior accountant.With regard to her references,she should ________.

A) prepare a list of references and include them in her resumé
B) not prepare a list of references because in the U.S. she need not mention their names in her resumé
C) prepare a list of references only if she is applying for a position outside the U.S.
D) prepare a list of references but not necessarily include them in her resumé