Which of the following is true regarding the practice of accountants who are federally authorized tax practitioners?

a. A federal statute extends the attorney-client privilege to an accountant who is a federally authorized tax practitioner, but the law does not protect work product.

b. A federal statute extends the attorney-client privilege to an accountant who is a federally authorized tax practitioner, and the law protects work product.

c. A federal statute allows federally authorized tax practitioners who are accountants to practice directly before the Internal Revenue Service, but it also specifies that lawyers must be associated for actual hearings.

d. A federal statute prohibits federally authorized tax practitioners who are accountants from practicing directly before the Internal Revenue Service and specifies that lawyers must be associated for hearings involving the Internal Revenue Service.