Under the Form of Organization and Name Rule, and the related resolution of the AICPA Counclt, which of the following is a characteristic of a form of organization in which a member may practice public accounting? Select one a. A majority of the ownership of the firm must belong to CPAS. b. A CPA firm transfers all financial interests for attest services to another non-CPA firm through a leasing of employees arrangement c. The entity must be a professional corporation d. The owners must be jointly and severally liable for the acts of the entity. o