The Benson CPA firm is considering utilizing an offshore service provider to prepare many of its tax returns.

Select either "Yes" or $"$No$"$ to indicate whether the following are ethical considerations that should be taken into account regarding offshore preparation.

a$.$ Notify the client, preferably in writing, of the outsourcing.

b$.$ Outsourcing tax return preparation is not compatible with accounting ethical guidelines.

c$.$ Outsourcing tax return preparation violates Federal law.

d$.$ Verifying the accuracy of the work done.

e$.$ Maintaining client confidentiality.