See Special Enrollment Exam Quiz
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SEE PART 3: REPRESENTATION, PRACTICES, AND PROCEDURES
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A CPA prepared and e-filed a client's 2025 individual income tax return in March 2026. In September 2026, while assembling information for the current year, the CPA learns that the client sold stock in 2025 and intentionally omitted the capital gain from the 2025 return. The client tells the CPA that the return is 'close enough' and refuses to discuss an amended return. The CPA remains engaged to prepare the 2026 return.
Under Circular 230, what is the CPA required to do?
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