Choice "C" is correct. When a CPA discovers an error in a previously filed return, the CPA must promptly notify the client of the error.Choice "d" is incorrect. Documentation is not sufficient. The client must be notified of the error.Choice "b" is incorrect. The CPA cannot prepare an amended return without the client's permission. Furthermore, the CPA is expressly prohibited from notifying the taxing authority of the error without permission of the client, except when required by law.Choice "a" is incorrect. When a CPA discovers an error in a previously filed return, the CPA must promptly notify the client of the error. If the client does not cooperate with correcting the error, the CPA may then consider whether to continue the professional relationship with the client.
