Detailed Answer
(a) She may use the CPA designation on her business
cards when she does not imply independence but shows her title
and her employer. Therefore, answer (b) is incorrect. Answer
(c) is incorrect because she may use the CPA designation
on her business cards or company transmittals if she does not
imply independence. Answer (d) is incorrect because under the
above situations, she can use the CPA designation.