AICPA Statements: Standards For Tax Services Practice Test

The CPA should use judgment to ensure that advice is based on reasonable assumptions, addresses the tax consequences, and considers the client's specific situation.

The CPA must advise the client only of positions that are more likely than not to be sustained.

The CPA's advice must be in writing to be enforceable.

The CPA must disclose to the IRS any aggressive tax positions taken based on the advice.