QUESTION 21 Mr. Grimes has asked a CPA to prepare his tax return for Year 4. In gathering the information for this year, the CPA discovers that Grimes claimed his son, Carl, as a dependent in Year 3 when the son no longer qualified. What action should the CPA take? O a. File an amended return to correct the error in Year 3 b-Refuse to take the job until the error has been corrected c. Notify Mr. Grimes of the problem and advise that an amended return be filed immediately O d. Notify the Internal Revenue Service of the mistake QUESTION 22 Under the provisions of Section 1(0) of the Securities Exchange Act of 1934, which of the following activities must be proven by a stock purchaser in a suit against a CPA? Oa. Intentional conduct by the CPA designed to deceive investors o b. Negligence by the CPA OC.Both a and b d. None of the above