Which of the following are FALSE statements:

-Circular 230 sets forth ethical standards and expectations for ALL paid preparers

-Circular 230 mandates all tax prepares must be licensed CPAs

-Circular 230 allows tax prepares to charge a fee based on how much of a tax refund they can get their clients since that allows clients to shop for the best tax accountant who can minimize their liability

-Circular 230 actually only applies to auditors, not tax accountants