The Standard of Conduct for Professionals Who Practice Before the IRS

The standard of conduct for professionals who practice before the IRS includes all but which one of the following?

A) No practitioner may unreasonably delay the deposition of any matter before the IRS.
B) No practitioner may engage in the practice of using a form of public communication (e.g., advertising) that contains a false or fraudulent statement of claim.
C) No practitioner may engage in direct or indirect, uninvited solicitation of employment regarding tax matters.(This does not include mailings to the general public.)
D) A practitioner must advise a client of any noncompliance or omission he or she knows of with respect to any return or document that the client is required to file.
E) All of the above