A Client Filed Its Tax Return Last Year Using the Services

A client filed its tax return last year using the services of Teri Yakim,an Enrolled Agent.For the current year,this client has retained you to serve as her tax return preparer.You have noted that last year's tax return contained a material error.You have a duty to:

A) Inform your client only
B) Inform your client and Teri Yakim only
C) Inform the IRS and your client, but not file a corrected return without your client's permission
D) Inform your client, and submit a corrected return to the IRS even if your client does not give you permission to do so