A CPA Performs Tax Advisory Services,but It Does Not Provide

Multiple Choice

A CPA performs tax advisory services,but it does not provide tax return preparation services.For this CPA,the most significant conflict of interest that is likely to arise is between:

A) The AICPA's Code of Professional Conduct and IRS Regulations regarding professional conduct
B) The Internal Revenue Code and state tax codes
C) The client and the IRS
D) The duty of loyalty to the client and a duty to the public interest