A tax preparer may rely on unverified data provided by the client under the following circumstances:

	A.	The tax preparer may waive verification if the client has been with the tax preparer for more than two tax years.
	B.	If the information appears incorrect, the preparer has made reasonable follow-up inquiries with the client and is now satisfied that it is correct.
	C.	If the unverified information provided appears reasonable, correct, and complete.
	D.	Options B & C are correct.
	E.	Options A, B & C are correct.