James Rome, a California CPA practicing in California, is a sole practitioner who has his office in San Diego. James provides various bookkeeping, accounting, payroll, and tax services to about 50 small business clients. Mary is an assistant to James and is the only employee of the firm. Which of the following is a proper form of notice to his clients regarding James' status as a Certified Public Accountant in the State of California?

A) Displaying the certificate of licensure issued by the Board in the office or the public area of the premises where the licensee provides the licensed service.

B) Any method of written notice, including a written notice that is electronically transmitted or a written notice posted at an Internet Website.

C) Providing a statement to each client to be signed and dated by the client and retained in that person's records that states the client understands the person is licensed by the California Board ofAccountancy.

D) All of the above.

E) Both a. and c. but not b.