All Tax Practitioners Who Prepare Tax Returns for a Fee

All tax practitioners who prepare tax returns for a fee are subject to which of the following?
I.IRS Circular 230
II.AICPA Code of Professional Conduct
III.Statements on Standards for Tax Services
IV.American Bar Association Code of Professional Conduct
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A) Only statement I is correct.
B) Statements I, II, and III are correct.
C) Statements II and III are correct.
D) Statements II and IV are correct.
E) Statements I, II, III, and IV are correct.