Client records that were provided to a CPA as part of an audit engagement by the client are retained by the CPA because of nonpayment of the fees for the audit services. This act is

A. Not addressed by the AICPA Code of Professional Conduct.

B. Acceptable if sanctioned by state law.

C. Prohibited under the AICPA Code of Professional Conduct.

D. A violation of GAAS.

Circular No. 230 is

A. About SEC filings

B. To guide non-profits on tax issues.

C. For professionals practicing before the IRS.

D. For corporate tax returns only.

Which statement is correct?

A. Information requested by the IRS should be provided right away.

B. Interfering with efforts by the IRS to obtain records is expected.

C. Clients' noncompliance with U.S. revenue tax laws must be reported to the IRS immediately.

D. Tax preparers are supposed to delay proceedings to get a favorable outcome for clients.

Which statement is correct?

A. Circular No. 230 is divided into 24 sub-parts and 4 addendums.

b. Circular No. 230 is divided into 5 sub-parts.

C. Information requested by the Director of the Office of Professional Responsibility is to be ignored.

D. Circular No 230 Subpart B is about audits performed by CPA on public firms.