Which statement best describes the AICPA interpretation relating to form of organization?

a) Members should be listed as employees of public accounting firms that are registered with the local state accountancy board.

b) Members should disclose their names and contact information in a prominent location on their public accounting firm's website.

c) Members should practice in public accounting firms only in those states or territories in which they have obtained their CPA licenses.

d) Members should practice in public accounting firms whose forms of organization comply with AICPA council resolutions and applicable state laws.