Which of the Following Is not a Broad Category of Safeguards

Which of the following is not a broad category of safeguards that mitigate or eliminate threats to independence?

A) Safeguards created by the profession,legislation,or regulation.
B) Safeguards created to assure proper training within both the client and attest environment.
C) Safeguards implemented by the attest client.
D) Safeguards implemented by the firm,including policies and procedures to implement professional and regulatory requirements.