Next, I want you to discuss your opinion on the ethics of a CPA preparing a tax return that may not have accurate information. You can discuss when the CPA thinks (but does not know) the client is not being completely honest, and when the CPA knowingly files a tax return with inaccurate information. Feel free to consider the dollar amounts (whether there is a difference between not reporting $100 of income and $100,000 of income). You can research the rules that CPAs should follow when preparing tax returns (Circular 230, AICPA, State Boards of Accountancy)