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

The correct answer is "d.All of these statements are true."

Explanation: In order to have a certificate in public accounting, a national examination must be taken and among the multiple functions the accountants who have a certificate in public accounting are those who can be external auditors and are responsible for the reports they issue about the reliability of the financial statements of a company.

answer(d) the growth of consumption is likely to remain sluggish even as the economy begins to recover.;