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B is corrent because rapid growth of the organization is considered a risk factor when considering a client’s risk assessment policies.  Note that risk factors do not necessarily indicate mnisstated financial statements, they are simply factors that have often been present in the past when misstatements have been identified. 
A is incorrect because materiality standards for determining whether to capitalize acquisitions of fixed assets relates to auditor’s judgment and is not ordinarily considered a factor indicative of increased financial reporting risk.
C is incorrect because a corporate code of conduct may be developed to serve as guidelines while conducting business and this is not considered a factor ordinarily indicative of increased financial reporting risk.
D is incorrect because sales personnel are often remunerated on a commission basis and this is not considered a factor ordinarily indicative of increased financial reporting risk.