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Which characteristic of accountants is most attractive to those looking to launder funds using an...

Which characteristic of accountants is most attractive to those looking to launder funds using an accountant or accountancy firm?

A.

Accountants can prepare ledgers and spreadsheets, draft annual returns and make payments to government offices

B.

Accountants can advise on the structuring of companies as well as ensure compliance with local tax regulations

C.

Accountants are knowledgeable about financial management, including what to record over the course of the accounting year

D.

Accountants are able to create and structure companies, falsify accounts and manipulate financial statements

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