Question $10(1\mathrm{.}67$ points$)$

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Under Statements on Standards for Tax Services No$.3($SSTS No$.3),$ a CPA preparing a tax return should perform all of the actions EXCEPT:

Question $10$ options:

a$)$

review the prior year's return when feasible

b$)$

obtain additional information if the taxpayer's information appears to be incorrect or incomplete

c$)$

determine when conditions for a deduction have been met

d$)$

independently confirm the accuracy of the taxpayer's information