[8] The preparer of a federal income tax return signs a preparer's declaration that states, Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which preparer has any knowledge. A member of the AICPA who signs this declaration as preparer of a client's tax return warrants that A. Information furnished by the client was relied upon in preparing the tax return unless it appeared incorrect, inconsistent, or incomplete. B. Information furnished by the client was audited in accordance with GAAS. C. All available evidence in support of material assertions in the tax return was audited in accordance with GAAS. D. All available evidence in support of material assertions in the tax return was documented. [13] According to the accounting profession's standards, which of the following statements is true regarding the standards a member of the AICPA should follow when recommending tax return positions and preparing tax returns? A. A member may recommend a position that (s)he concludes is frivolous if the position is adequately disclosed on the return. B. A member may recommend a position if (s)he has a good faith belief that the position has a realistic possibility of being sustained if challenged. C. A member will usually not advise the taxpayer of the potential penalty consequences of the recommended tax return position. D. A member may sign a tax return as preparer if the return takes a position that is frivolous, provided that the taxpayer wishes to take that position