20. The following statements best describes the "members" of the center for audit quality

a.they are public accounting firms to have no public companies as audit clients

b. they are public accounting firms that are registered with the public Company accounting oversight board

c. They are public accounting firms that are registered with the Securities and Exchange Commission

d. They are Partners in CPA firms that are responsible for one or more audits of public companies

e. they are chief executive officers (Partners in charge) of CPA firms that audit one or more public companies