Which of the Following Statements Best Applies a Characteristic of a Professional

Which of the following statements best applies a characteristic of a professional in the context of accounting?

A) Raul, a licensed CPA, learned to speak a foreign language in preparation for his firm's expansion into Europe.
B) Paula, a corporate accountant, studied the roles men and women play in business in Egypt.
C) Both Raul, a licensed CPA, learned to speak a foreign language in preparation for his firm's expansion into Europe and Paula, a corporate accountant, studied the roles men and women play in business in Egypt.
D) Neither Raul, a licensed CPA, learned to speak a foreign language in preparation for his firm's expansion into Europe nor Paula, a corporate accountant, studied the roles men and women play in business in Egypt.