In professional accounting practice, one of the most important decisions to consider is when to offer a service to a client. Which of the following statements is FALSE? (Points : 6)

1 I should not offer a service when the client is unethical. 2 I should not offer series to an attest client when there is a conflict of interest. 3 There are few guidelines in the profession to guide accountants in this decision. 4 Profit should not be the only consideration in determining the services to offer a client. 5 None of the above.