Item 1: You are a CPA/tax practitioner who usually prepares individual tax returns for moderately complex situations. Unfortunately, you will be on a work assignment overseas during March and April of 2022. Your work partner, who is somewhat less experienced, will take over and is otherwise qualified to do the work.

You need to leave a guide for interviewing individual clients (when they meet with you to describe their personal circumstances and provide records to you), to make sure the tax return is prepared accurately.