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B is corrent. Statement on Standards for Tax Services No. 2 requires CPAs to make sure that a reasonable effort has been made to This answerll questions on a tax return before the CPA signs the return. If a taxpayer leaves a question unanswered and reasonable grounds exist for not answering the question, the preparer need not provide an explanation for the omission
A is incorrect because even if an answer is omitted because the data are not readily available, the item must not be significant to the determination of taxable income or tax liability.
C is incorrect because the explanation of the omission should be provided on the return rather than held for a subsequent IRS examination.
D is incorrect because if a question is not applicable to a taxpayer, the question can be answered "not applicable."