The BA should resolve differences of opinion among the accountants to develop the correct set of requirements. This is because resolving differences of opinion is a technique that involves identifying and addressing conflicts or disagreements among stakeholders regarding their needs, expectations, or preferences. Resolving differences of opinion can help to achieve a consensus on the requirements and ensure that they reflect the best interests of the stakeholders. The other options are not as relevant or necessary as resolving differences of opinion. References: BABOK Guide, section 10.20: Resolve Differences of Opinion CCBA Practice Test, question 118