Individuals Who Accept Fees (Or Property)and Know or Are Willfully

Individuals who accept fees (or property) and know or are willfully blind to the fact that the property was obtained illegally can be charged with money laundering,a criminal offence.Which of the following techniques will help a PA prevent such charges?

A) Ensure that the financial statements are in accordance with an acceptable reporting framework.
B) Require that clients carefully document the sources of their funds.
C) Carefully assess management integrity.
D) Obtain a detailed letter of representation from management confirming the sources of their funds.