What is the role of codification in the grouping of accounts within a CAS?

To maintain hierarchical relationships between groups and subgroups

The correct answer is option

The need for codification is the encryption of data means that we need to use code to encrypt data in order to protect it from unauthorized access and misuse. Codification is the process of converting data into a code that can only be read or understood by those who have the key to decrypt it. Encryption is a type of codification that uses complex mathematical algorithms to scramble data into a format that is unreadable without the correct decryption key.