[单选题]
Which of the following best describes the Conceptual Framework of the Code of Ethicsfor Professional Accountants?
A .It identifies all threats faced by professional accountants and the safeguards theymust implement
B .It assists professional accountants, through a set of rules, to identify the threats theyface and the action that must be taken
C .It allows (through principles and examples) professional accountants to consider therisks they face and to match those risks with the appropriate action
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