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小张是代理记账公司提供专业服务的会计人员,在其为客户提供的下列服务中,违背会计职业道德要求的做法有()。

A.利用专业知识向委托单位提出偷税的建议

B.向委托单位提出改进内部控制的建议

C.为帮助委托单位负责人完成年度业绩,提出将固定资产折旧和银行借款利息挂账处理的建议

D.在委托单位举办会计知识培训,帮助树立依法理财观念

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