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代理记账人员应遵守以下规则( )。
D.对委托人提出的有关会计处理原则问题负有解释的责任

A.遵守会计法律、法规和国家统一的会计制度，依法履行职责
B.对在执行业务中知悉的商业秘密，富有保密义务
C.对委托人示意要求作出的会计处理，提供不实的会计资料，以及其他不符合法律、法规规定要求的，应当拒绝

【参考答案】

ABCD
解析：代理记账人员的从业规则：
①遵守会计法律、法规和国家统一会计制度，依法履行职责；......

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