Answer:
The correct answer is letter "A": controller.
Explanation:
A Chief Management Accountant (CMA) or Certified Management Accountant, also known as the company's controller, is the individual with most financial accounting expertise and who has also wide knowledge in strategic management. CMAs must be certified by the Institute of Management Accountants (IMA).
CMAs receive the name of the controller since the accounting practices focus if providing information and management control to entities' plans.