Technical qualifications necessary to supervise the work of others in completing a professional assignment is a characteristic of

1. Due professional care.
2. Independence.
3. Competence.
4. Cost benefit.

Violating an AICPA or IRS rule may result in which consequence?

1. Suspension of AICPA membership or the ability to practice before the IRS.
2. Imposition of a monetary penalty by the IRS.
3. Publication of an admonishment by the American Institute of Certified Public Accountants.
4. All of the above.