Team-based barriers to learning from post-project reviews include

Thorp, CPA, was engaged to prepare tax returns and provide other tax services to Ivor Co. During the engagement, Thorp discovered that Ivor was selling worthless mortgages to investors. Ivor was indicted and Thorp was subpoenaed to testify at the criminal trial. Ivor claimed accountant-client privilege to prevent Thorp from testifying. Which of the following statements is true regarding Ivor's claim?

A. Ivor can claim an accountant-client privilege only in states that have enacted a statute creating such a privilege. B. Ivor can claim an accountant-client privilege only in federal courts. C. The accountant-client privilege can be claimed only in civil suits. D. The accountant-client privilege can be claimed only to limit testimony to audit subject matter.

Which one of the following individuals would qualify as a tax return preparer under the return preparer regulations?

A. Someone who prepares as a fiduciary a return or claim for refund for any person. B. Someone who prepares a return or claim for refund without compensation. C. Someone who employs one or more persons to prepare for compensation all or a substantial portion of a tax return under the Internal Revenue Code. D. Someone who does not prepare the entire return of a person but rather prepares a schedule for interest income that totals $700 and gives advice, making him or her a preparer of a schedule of interest expenses, which results in a deduction for interest expenses of $800.