Richard, a member, is the sole owner of Richard Coache CPA, Inc. Richard has sold his entire practice

to Kronsky & Associates CPA's and does not intend to continue with the successor rm. In

connection with the sale, which of the following statements is true?

A) Submit a written request to each client subject to the sale or transfer, requesting the client's consent to transfer its files to the successor firm.

B) Notify the client that its consent may be presumed if it does not respond to the member's request within a period of not less than 30 days, unless prohibited by law, including but not limited to the rules and regulations of the applicable state boards of accountancy.

C) The member should not transfer any client files to the successor firm until either the client's consent is obtained or the 30 days has lapsed, whichever is shorter.

D) All of the above are correct