In the Case of Hodgkinson V

In the case of Hodgkinson v. Simms, [1994] 3 S.C.R. 377, which of the following was identified by Justice La Forest as being the linchpin of the accounting profession's credibility with the public?

A) maintenance of independence and honesty
B) reliance on skill and knowledge
C) disclosure of real conflicts to clients
D) compliance with the spirit of fair billing practices