Question 44 Upon completing the preparation of a U.S. individual tax return, a member/preparer must sign the return under the following declaration: 'declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Which of the following is correct regarding a preparer's responsibility based on this statement? The declaration does not apply to return information furnished by third parties The member is required to verify supporting data A member may rely on all information provided by the taxpayer even if it appears to be incorrect All of the above are correct Neither a., b. nor c. is correct Question 45 Independence, per the Code of Professional Conduct, encompasses all of the following except: Independence of spirit Independence of mind Independence in appearance None of the above