Johnson CPA Firm has been assisting a client with tax preparation work. The client is a small business who hired Johnson CPA Firm because they did not have the necessary expertise in-house to file the appropriate and correct tax forms. As the engagement draws to a close, the client request that Johnson CPA Firm sign the tax report on their behalf. Johnson's most appropriate response in this situation is O to explain to the client that while Johnson can sign the forms, the legal liability for any errors or fraud remains with the client. O to advise the client that under State Board of Accountancy rules, they are not allowed to sign the tax forms, and that the client should sign instead. O to request the client to take the tax forms to another CPA for review and signing, as it would be a conflict of interest for Johnson to sign off on their own work O to advise the client that Johnson, as a CPA firm, is authorized to sign the tax forms as a tax preparer,