List an advisor's duties that are excluded under the AICPA's Statements on Standards for Tax Services. Question content area bottom Part 1 A. A tax preparer is not obligated to verify client provided information if the information is not suspicious on its face. B. A tax preparer is not obligated to verify client tax return data exists under the record keeping requirements. C. A tax preparer is not obligated to update professional advice based on developments following its original conveyance. D. Both A and C