QUESTION 9

1. Which of the following fee arrangements generally would not be permitted under the ethical standards of the profession?

   		A referral fee paid by a CPA to obtain a client
   		A contingent fee for preparing an amended return based on a tax issue that is a subject on which the taxing authority is developing a position
   		A contingent fee for preparing a clients income tax return
   		A contingent fee for representing a client in tax court