What is the test for determining whether a defendant has accepted responsibility for his actions?

We review for clear error the district court's determination of a defendant's role in the offense. United States v. Smith, 924 F.2d 889, 895 (9th Cir.1991). Similarly, the district court's decision that a defendant has not accepted responsibility for his actions is a factual finding reviewed for clear error. United States v. Ramos, 923 F.2d 1346, 1360 (9th Cir.1991). Explicit acceptance of the probation officer's recommendations is a sufficiently specific finding of fact. United States v. Rosales, 917 F.2d 1220, 1222 (9th Cir.1990).