Which statement is False?

1. If state laws impose obligations that are greater than the provisions in the Acts Discreditable Rule, the accountant must comply with those laws and regulations. 

2. The accountant can charge the client a reasonable fee for the time incurred to retrieve and copy client-provided records and can also require that the fee incurred be paid prior to the accountant providing the records to the client.

3. If an AICPA members receives commissions or referral fees, the member is obliged to disclose that fact to the client.

4. An accountant can be relieved of the obligation of confidentiality if the accountant must comply to a "validly issued and enforceable subpoena or summons. 

5. All of the statements are True

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