In a Small CPA Firm, If the Firm Provides Tax

In a small CPA firm, if the firm provides tax services to both parties who subsequently begin divorce proceedings, it is customary to do what?

A) Resign providing tax services to one of the two parties in a divorce to remain free of any conflict of interest.
B) Use separate engagement teams in providing tax services to the husband and to the wife, who are provided clear policies and procedures on maintaining confidentiality.
C) Engage in a background check on both parties.
D) Provide only consulting services to both parties.