You are a CPA working for a local firm and are assigned the 2015 tax return of Cindy Robertson. In reviewing the data Cindy submitted to the firm, you see she did not report dividend income or gains from the sale of stock. However, you recently prepare the 2015 gift tax return of Cindy's Aunt Lisa. In that return, Lisa report a gift of stock to Cindy on January 26, 2015. The stock had a FMV of $50,000 and Lisa's basis in the stock (which became Cindy's basis) was $5,000. What are your obligations under the Statements on Standards for Tax Services (see aicpa.org)? What standards may apply to this situation and what might result from applying the standard? What will you do?