In most countries, a national accounting profession controls access to the profession while legislation prevents anyone other than its members from auditing public corporations.These conditions increase the accounting profession's power through which of the following?

A) Visibility
B) Non-substitutability
C) Centrality
D) Discretion
E) Referent power

Non-substitutability refers to the idea that the services provided by the accounting profession cannot be easily substituted by another group or profession. By controlling access to the profession and limiting auditing to its members, the accounting profession becomes the only option for companies to comply with regulations and standards, giving them significant power and non-substitutability.