State the allowable forms of organization a CPA firm may assume.

A.

A CPA firm may only be a partnership, a general partnership or a limited liability partnership, as permitted by state law.

B.

CPA firms may only be a general partnership, limited liability partnership based on state law, or a limited liability company based on state law.

C.

CPA firms may assume a proprietorship, or a general corporation, and based on state law, they may also assume a limited liability partnership, or a general partnership.

D.

CPA firms may assume a general partnership, a proprietorship, a professional corporation, or based on state law, a general corporation, limited liability company or limited liability partnership.