Supertype/subtype entities are said to have a(n) ________ relationship

Under the Real Estate Law in California, a salesperson is usually an:

A. independent contractor, because he is paid on a commission basis only B. employee, because he is working under the license of his supervising broker C. independent contractor, because his broker will closely supervise how the salesperson works D. employee, because taxes will be withheld from his paycheck

A CPA prepares income tax returns for a client. After the client signs and mails the returns, the CPA discovers an error. According to Treasury Circular 230, the CPA must

A. Document the error in the work papers. B. Prepare an amended return within 30 days of the discovery of the error. C. Promptly advise the client of the error. D. Promptly resign from the engagement and cooperate with the successor accountant.