A tax advisor with what responsibility should take reasonable steps to ensure that the firm$$s procedures for all members, associates, and employees are consistent with the best practices?

Neither overseeing a firm$$s practice of providing advice concerning federal tax issues nor preparing or assisting in the preparation of submissions to the IRS.

Overseeing a firm$$s practice of preparing or assisting in the preparation of submissions to the IRS.

Overseeing either a firm$$s practice of $(1)$providing advice concerning federal tax issues or $(2)$preparing or assisting in the preparation of submissions to the IRS.

Overseeing a firm$$s practice of providing advice concerning federal tax issues.