Choice "A" is correct. A CPA should not give written federal tax advice if the CPA takes into account the possibility that a tax return will not be audited.Choice "b" is incorrect. A CPA may give written federal tax advice if the CPA reasonably relies upon representations of the client.Choice "d" is incorrect. A CPA should consider all relevant facts when giving written federal tax advice.Choice "c" is incorrect. A CPA should consider assumptions about future events related to the relevant facts when giving written federal tax advice.
