Alicia operates a small accounting firm as a sole proprietorship. Due to old college friends, she has an upcoming interview with Morena Corporation as a potential tax client. Morena has some complex tax issues that Alicia has not handled before. Which of the following is true?

Because Alicia has not handled these complex issues before, she cannot take this engagement.

Alicia can take this engagement if she believes in good faith that she can research these tax issues and handle them competently.

Alicia can take this engagement if she believes in good faith that she can consult with experts in the area and thereby handle these tax issues competently.