The Occupational Safety and Health Act A Preempts state regulation of workplace safety Requires employers to provide employees a workplace free from risk Prohibits an employer from discharging an employee fee revealing violations of the act Permits inspection of a workplace at any time regardless of employer objection All of the following are income tax return preparers except A person who prepares a substantial portion of the return for a fee. A person who gives an opinion about hypothetical events. A person who prepares a claim for a refund for a fee. A person who prepares a United States return for a fee outside the United States. When a member of the AICPA prepares a taxpayer s federal income tax return, the member has the responsibility to Be an advocate for the entity's position Take a position of independent neutrality. Verify the data to be used in preparing the return. Argue the position of the Internal Revenue Service. A CPA who performs primary actuarial services for a client normally is precluded from expressing an opinion on the financial statements of that client if the CPA prepared an actuarial report using assumptions not approved by the client. Actuarial assumptions used are not in accordance with GAAS. Fees for the actuarial services have not been paid. Actuarial services are a major determinant of the pension expense