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I know freelance workers who find doing their job and doing their accounts ...... too difficult for them to do on their own.

a) is b) are

The answer giver by the question maker is 'a' , but why is 'b' wrong? Doing their job and doing their accounts are two things. Therefore, I think 'b' is correct. Am I right?

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Strangely enough, I would reject both answers. 'find' does not need either of those.

They find their jobs difficult is enough in a shorter version of the sentence. You don't need They find (that) their jobs are difficult.

I would answer c) [ no word ], but it's not a choice.

However, if I had to choose a) or b), I would choose b), just as you did.

CJ