A tax client asks Elena to perform tax compliance services. Which statement best describes an activity that would illustrate the application of due professional care under the AICPA Code of Professional Conduct

A tax client asks Elena to perform tax compliance services. Which statement best describes an activity that would illustrate the application of due professional care under the AICPA Code of Professional Conduct? Ellen will charge the client on a contingent fee basis. Ellen will have a written agreement for this engagement. Ellen will apply to be an IRS enrolled agent. Ellen will review any prior year tax returns