Which of the following is highest in the hierarchy of planning?

Which of the following is not a consideration in selecting a scale?

A. balance B. type of scale C. number of scale categories D. nature of the construct being measured E. all of these are considerations

While preparing a tax return for a new client and reviewing the client's prior-year return, a CPA noticed an error made by the client's former tax preparer. According to Treasury Department Circular 230, which of the following is the CPA specifically required to do in this case?

A. Contact the tax preparer who made the error and suggest that an amended return be prepared for the client. B. Inform the client of the error and insist that the return be amended. C. Inform the client of the error and advise of the consequences. D. Advise the client to contact the tax preparer of the prior-year return.