You are a CPA and have a new tax client. In reviewing previous returns, you discover that an error was made that resulted in a substantial understatement of last year's income. (Select all that apply)

Question 11 options:

	Circular 230 states that as a CPA, you must disclose this error to the IRS.
	The AICPA SSTS requires that you must disclose this error to the IRS.
	Circular 230 requires that you notify the client that there is an error.
	The AICPA SSTS requires that you notify the client of the error.
	You are not required to inform the client of the error since you did not make the error.