Select any and all of the following items which are true and correct.

	A.	If a tax preparer is aware of an error in a client's prior year's tax return, the tax preparer must convince the client to report the error; however, if the client refuses, the tax preparer must report the error to the tax authorities.
	B.	If a tax preparer has information that the IRS will select a higher number of tax returns with a certain deduction then that tax preparer may not suggest that the client not take such a deduction simply to lower the chance of audit.
	C.	The tax preparer may sign a tax return when there is a tax position that has a 30% probability of success.
	D.	A tax preparer must be independent.
	E.	A tax preparer must see written evidence of all expense deductions.
	F.	A tax preparer may not recommend a tax position that only has a 35% chance of being successful.