With Respect to Accounting Services, the General Agreement on Trade

With respect to accounting services, the General Agreement on Trade in Services (GATS)

A) was enacted in the Uruguay Round of GATT negotiations, and it resulted in the free trade in accounting services.
B) efforts are being concentrated on tariff barriers to the cross-border trade in services.
C) governments are all required to use the same reciprocity rules.
D) wants to ensure that quality of service is not compromised.