Under the Sarbanes-Oxley Act,tax Professionals Who Are Partners or Employees

Under the Sarbanes-Oxley Act,tax professionals who are partners or employees of CPA firms may:

A) Never provide tax return preparation services to publicly-traded clients
B) Provide tax return preparation services to publicly-traded clients, even if their CPA firms also provide auditing services to these clients
C) Never represent clients in IRS audits if they also were involved in the preparation of the tax return that is under IRS examination
D) Never advocate on behalf of clients in an IRS administrative hearing