With regards to the closing date, which 2 statements are correct?

• A ) A client with administrator rights has the ability to change the closing date password.
• B ) Any user that has Accountant Access will be able to change the closing date and password.
• C ) If the books are closed without a password set and the client does not have administrator rights, they will not be able make any changes to a transaction dated prior to the closing date.
• D ) Only an Accountant user set up as a Lead Accountant can close the books.