Which of the following statements best describes the changing role of the accountant?O a$.$ Increased regulation means accountants' tasks are becoming more technical and procedural. b$.$ Several external factors including rapid changes in economic activities, societal expectations and developments in technology, are driving the change. c$.$ Recent accounting failures and the recent global financial crisis has led to a narrowing of the role of accountants. d$.$ The digitisation and move towards non$-$traditional transactions like carbon pricing and digital currencies, means there are fewer tasks for accountants.