Statement on standards for tax services no. 1 establishes as a basic principle of providing tax services that the cpa: multiple choice
a) can never recommend a tax position to the client without disclosing it to the sec
b) must have a good faith belief that the tax return position will be accepted by the irs
c) can never recommend a tax position to the client when it is more likely than not to be challenged by the irs
d) must have a good faith belief that the tax return position has a realistic possibility of success if challenged by the irs