With regard to the duties to maintain accounting records of your practice, which one of the following statements is incorrect?

Select one:

a. A consultant may choose to maintain their books and records through manual or computerized accounting systems.

b. If a consultant hires an independent accountant to keep the books and records for the practice the consultant is no longer ultimately responsible for ensuring that they are maintained in accordance with the Rules.

c. A consultant may choose to maintain his/her own books and records him/her self.

d. A consultant may choose to delegate the task of maintaining the books and records to a staff member or an accountant or bookkeeper.