Answer:
B. A system of quality control
Explanation:
CPA firms are certified public accountant firms that provides services in accounting, auditing, financial and consulting to all forms of businesses including nonprofit, private and public ventures as well as government agencies. They are issued state licenses to operate in the state they are located in. They provide these services with professional standards. They achieve their objectives through a system of quality control which is the process of providing firms with reasonable assurance that its employees conforms to professional standards and firm's quality standards.