11. Under Circular 230, a practitioner may act as a notary public for his or her clients. a. True b. False 12. Under Circular 230, contingent fees are never allowed. a. True b. False 13. According to the AICPA rules, a CPA must be independent to provide tax services. a. True b. False 14. According to the AICPA rules, a CPA may not advertise. a. True b. False 15. According to the AICPA rules, a CPA cannot pay a referral fee. a. True b. False