1. What is the importance of the engagement file for engagement continuity? In addition, what role does the staff accountant play in making sure the engagement file is useful in future years? What is the importance of looking at last years's engagement file as it relates to IRS audit risk and year to year comparisions? In addition why is detailed documention important for expenses deducted on the tax return?

2. Why are the official tax forms (such as W-2 and 1099) important when preparing the tax return?

3. What is the role of a tax preparer as it relates to advocacy for the client versus fulfilling ethical obligations? State differently, what is the responsibility of the tax preparer for th information provided on on the client's tax return?