Contingent fees for tax services provided to an audit client can be accepted Blank______. (Check all that apply.) Multiple select question. when filing an amended tax return or claim for tax refund greater than $1 million the CPA reasonably expects a claim for tax refund would be subject to review by a taxing authority after the tax return has been reviewed by a taxing authority when the CPA and client agree to a stipulated percentage of any tax savings based on the outcome of the tax advice