Which of the Following Statements Is True of the Principle

Which of the following statements is true of the principle of due professional care in the ACFE Standards of Professional Conduct?

A) It requires a member to commit discreditable acts and to always conduct themselves in the best interests of the profession.
B) It urges members to qualify the understanding with the client for any significant changes.
C) It requires members to adequately plan and supervise professional services.
D) It urges a member to express an opinion or state affirmatively that the financial statements of an entity are presented in conformity with GAAP.