Which of the following accountants should comply primarily with the guidelines other than those for Members in Business $($MIBs$)?$

A$.$ Jill, an internal auditor at Mason Corporation.

B$.$ Sameer, a staff accountant at Morrowville Community College.

C$.$ Arjun, an auditor for PriceWoodHouse, a public accounting firm.

D$.$ Deeble, a J$.$D$.$ and a C$.$P$.$A$.$ who performs fraud detection work for a state securities fraud regulator.