5. You are contacted to represent a taxpayer in a field audit. Bob Butcher, the bookkeeper, prepared the return. In reviewing the records, you find substantial errors which will be very obvious to the agent, that is, income improperly posted and not included in gross receipts, duplicated expenditures and depreciation claimed on retired assets. The Agent is scheduled to come in the following day. When, if at all, do you disclose these errors to the Agent