Which of the following circumstances is most likely to trigger a practice/assurance review of a...

Regulators initiate practice/assurance reviews to address public-interest concerns about competence and professional practice quality. A strong trigger is a pattern of concerns suggesting systemic issues—such as persistent client complaints about quality of work, errors, or inadequate professional practices (B). This type of pattern can indicate broader practice deficiencies that a practice review is designed to assess (quality management, documentation, checking/review processes, compliance with standards, and professional judgment). Option A is not a regulator matter; financial performance is an employment issue unless it drives unethical conduct. Option C may be relevant only where a jurisdiction has mandatory CPD and the professional is non-compliant; even then, it is often addressed through CPD compliance processes rather than a full practice review of “overall practice.” Option D could raise human-rights or service/access issues, but it is less directly connected to technical competence and overall practice quality than recurring quality complaints. Therefore, B is most likely to trigger a practice/assurance review.