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A client asks Ellen, a tax practitioner, to provide tax advisory services. Which statement describes an activity that would illustrate the application of competence under

A client asks Ellen, a tax practitioner, to provide tax advisory services. Which statement describes an activity that would illustrate the application of competence under the AICPA Code of Professional Conduct?
Ellen will act in the best interest of the client.
Ellen will charge the lowest possible fee for services.
Ellen will have sufficient technical knowledge.
Ellen will structure the fee as a contingent fee.
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