Before using a third$-$party service provider to assist the member in providing professional services such as bookkeeping, tax preparation, or consulting or attest services, including related clerical or data entry functions, the member should ensure that the third$-$party service provider has which of the following?

a$.$

Necessary professional qualifications, technical skills, and other resources.

b$.$

An active CPA license in the client$$s state.

c$.$

Adequate liability insurance.

d$.$

Adequate staff, liquid assets, and appropriate supplies.