Regarding the ethical guidelines issued by the AICPA, which of the following is correct?

• A.

It is acceptable to take a questionable position on a clients tax return as long as the client agrees not to sue the preparer if the return is audited.

• B.

The use of reasonable client estimates in preparing a return is acceptable.

• C.

If a client has made a mistake on a prior years return and refuses to correct it, you should inform the IRS.

• D.

Not answering a question on a tax return is acceptable when the proper answer would disadvantage the client.