Accountants that have a certificate in public accounting (cpa): a. must pass a national examination and be licensed by the state in which they practice. b. are the only accountants permitted to serve as external auditors. c. may be held responsible to provide assurance concerning the reliability of a firm's financial statements. d. all of these statements are true.

Option A

Explanation: Certified Public Accountant is an American Institute of Certified Public Accountants (AICPA) qualification for suitability in the accounting profession. The roles include financial analysis, accounting and reporting, accounting for assets, and management of treasury/cash.

Due to different rules and procedures in different states of America, the accountant must pass an examination and get license from the concerned authority if he or she wants  to practice in the state as a signatory authority.

Signatory authority refers to the ability to verify audit reports of the company.

answerthe above statement is (true);

answer assertive;