A Tax Return Preparer Generally Has a Professional Duty To

A tax return preparer generally has a professional duty to:

A) Review, but not verify, all documents supporting a client's reported deductions
B) Review and verify all documents supporting a client's reported deductions if the deduction amounts are material
C) Review and verify all documents supporting a client's reported deductions, regardless of whether the deduction amounts are material or immaterial
D) Neither review nor verify the documents supporting a client's reported deductions