Which of the Following Statements Is True

Which of the following statements is true?

A) It is possible for a CPA firm to rely solely on safeguards implemented by the client to eliminate or reduce significant threats to an acceptable level.
B) There are five basic safeguards to assist CPAs with threats to compliance with the accounting profession's ethical rules.
C) If a CPA concludes that threats are at an acceptable level after applying the identified safeguards, then the CPA may proceed with the professional service.
D) To evaluate the significance of a threat, CPAs should evaluate identified threats in aggregate.