According to the AICPA Statements of Standards for Tax Services Group of answer choices...

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Accounting

According to the AICPA Statements of Standards for Tax Services
Group of answer choices
A.A CPA may not prepare returns using estimates.
B.A CPA who learns of an error in a previously filed return must notify the IRS.
C.All tax positions taken must have at least a reasonable basis.
D.A CPA is not required to verify the information provided by the taxpayer in preparing a return.

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