When Betty (a CPA) decided to open her tax office, she knew that she would have to take steps to secure the information of her tax clients. Which of the following would be a correct step to maintain a secure tax office?

a)  Computers only remain logged in when the preparer is in the tax office.

b)  If a client forgets to bring a tax document, they are allowed to use an office computer only

to print that document.

c)  The tax office internet may only be used to perform tax office research and run credit card

charges.

d)  File cabinets in file rooms remain locked whenever the tax office is closed.