38. What is the conclusion reached by the PCAOB when it performs an inspection of a registered CPA firm? a. whether the CPA firm has been properly registered and has paid it's annual fees to the PCAOB b. whether the CPA firm has issued the proper audit reports for the public clients audited during the period inspected c. whether the CPA firm has complied with the Quality Control Standards of the AICPA as adopted by the PCAOB d. whether the CPA firm has adequately followed Generally Accepted Auditing Standards in all of its audits during the period of inspection