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D is corrent. A CPA generally has a duty to inform a client that there are errors in a previously filed tax return so that the client may file an amended tax return.
A is incorrect because CPAs are not required to disclose fraud by the client to third parties, but are usually engaged to give an opinion on the fairness of the financial statements.
B is incorrect because the client chooses his/her own CPA.
C is incorrect because although the CPA has a duty to perform an audit in accordance with GAAS and consistent with GAAP, the CPA is not under a duty to discover fraud in the audit unless the fraud would have been uncovered in the process of an ordinary audit or unless the CPA agreed to greater responsibility to uncover fraud.