Com- L0.8 You are the chair of the Ethics Committee of your state's CPA Licensing ou are the chair of the Ethics Commitee of your state's CPA Licensing mission. Interpret controlling AICPA authority in addressing the following When a CPA has reasonable grounds for not answering an applicable question on a client's return, a brief explanation of the reason for the omission should assertions by your membership. not be provided, because it would flag the return for audit by the IRS. b. If a CPA discovers during an IRS audit that the client has a material error in the c. If the client tells you that she paid $500 for office supplies but has lost the return under examination, he should immediately withdraw from the engagement. receipts, you should deduct an odd amount on her return (e.g., $499), because an even amount ($500) would indicate to the IRS that her deduction was based on an estimate. d. If a CPA knows that the client has a material error in a prior year's return, he should not, without the client's consent, disclose the error to the IRS. If a CPA's client will not correct a material error in a prior year's return, the CPA should not prepare the current year's return for the client. e