With regard to the declaration of the representative on a power of attorney, all of the following statements are true EXCEPT

A$.$

An attorney must indicate the state in which $($s$)$he is admitted to practice.

B$.$

A CPA must include the state in which $($s$)$he is licensed to practice.

C$.$

A full$-$time employee must show his or her title.

D$.$

A fiduciary is required to show his or her relationship.