Article 58 of the Measures for the Administration of Qualifications of Directors, Supervisors and Senior Managers of Futures Companies stipulates that if the chairman and general manager of a futures company resign, or are dismissed due to unsuitable candidates, or their qualifications are revoked, the futures company shall entrust an accounting firm with securities and futures-related business qualifications to audit their resignation, and report the audit report to the China Securities Regulatory Commission and its dispatched offices for the record within three months from the date of their resignation. Where a futures company delays or refuses to audit without reason, the China Securities Regulatory Commission and its dispatched offices may designate an accounting firm with securities and futures-related business qualifications to audit. The relevant audit fees shall be borne by the futures company. So the answer to this question is BCD.