Hello, Need some help. The answer is not the B but now I'm stuck between A and D for the answer?

The Led Zep Accounting Firm has two branches - one in NYC and the other in LA. Both service each other's clients and the clients of their clients. A junior partner in the LA office learns in confidence from client ZZ-Todd that a client of the NYC office, Eddie Mercury Inc., is not recording all of the information on their financial statements. Who is responsible for the accuracy of the financial statements? The management of Eddie Mercury, Inc. The partner at Led Zep Accounting Firm-NYC since Eddie Mercury Inc is one of their clients in NYC The partner at Led Zep Accounting Firm-LA since they heard about the issue from one of their clients The client ZZ-Todd since they heard about the issue first