According to the provisions of the foreign exchange management legal system, the following statement about foreign exchange management under direct investment is correct ().

Answer: a, c

(1) Option B: For overseas direct investment by domestic institutions, the original source audit of foreign exchange funds shall be cancelled and the registration and filing system shall be implemented instead; (2) Option D: If a domestic institution remits its overseas direct investment profits to China, it may keep them in its "current account" foreign exchange account or handle foreign exchange settlement.

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