A member of the AICPA who is engaged to prepare an income tax return has a duty to prepare it in such a manner that the tax is 

A. The legal minimum. 

B. Computed in conformity with generally accepted accounting principles. 

C. Supported by the client’s audited financial statements. 

D. Not subject to change upon audit. 

A.

 A member of the AICPA should serve to the best of his or her ability and with professional concern for the taxpayer’s best interests, consistent with responsibilities to the tax system. According to TS 100, “It is well established that the taxpayer has no obligation to pay more taxes than are legally owed, and a member has a duty to the taxpayer to assist in achieving that result.” Within the limits of the law and ethical practice, the member should strive for the legal minimum tax, not for tax evasion. 

B. The tax is computed based on statutes and pronouncements of the taxing authority, not GAAP. 

C. The tax expense, according to the statements, is based on GAAP. Moreover, the tax preparer need not audit the client’s statements. 

D. Discovery of errors may necessitate a change. Explain how this question relates to Learned Hand and how you better understand