According to the accounting profession's standards, which of the following statements is true regarding the standards a member of the AICPA should follow when recommending tax return positions and preparing tax returns?

According to the accounting profession's standards, which of the following statements is true regarding the standards a member of the AICPA should follow when recommending tax return positions and preparing tax returns?



A. A member may recommend a position if (s)he has a good faith belief that the position has a realistic possibility of being sustained if challenged.
B. A. A member may recommend a position if (s)he has a good faith belief that the position has a realistic possibility of being sustained if challenged.
C. A member may recommend a position that (s)he concludes is frivolous if the position is adequately disclosed on the return.
D. A member may recommend a position that (s)he concludes is frivolous if the position is adequately disclosed on the return.




Answer: A


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