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B is corrent because after providing tax advice to a client, the CPA cannot be expected to notify the client of any subsequent legislative changes which affect the advice previously provided. If, however, the obligation for the subsequent notification is specifically undertaken by agreement, the CPA is expected to notify the client of any such changes.
A is incorrect because the CPA should be expected to have knowledge of all changes if the CPA maintains competence in the area of taxes.
C is incorrect because the CPA is not required to disclaim responsibility for subsequent notification of any changes affecting the advice.
D is incorrect because the obligation does not exist unless the CPA specifically undertakes the obligation.