Which of the Following Is CORRECT About a CPA's Responsibility

Multiple Choice

Which of the following is CORRECT about a CPA's responsibility with regard to tax return positions under Statements on Standards for Tax Services No. 1 (SSTS No. 1) :

A) A CPA may not base his or her position on authority that is not approved by the IRS under Section 6662 (accuracy-related penalty) .
B) A CPA may sign a return which has a tax position that has a realistic possibility of being sustained on the merits.
C) A CPA may not sign a return which has any tax position that is not fully disclosed.
D) All of the above statements are correct.