Select from the option list provided whether each statement is required, suggested, neither required nor suggested, or prohibited under Circular 230. Each choice may be used once, more than once, or not at all.StatementAnswer1. Due diligence, as a requirement when preparing any document involving IRS matters.2. Cashing or otherwise negotiating a taxpayer's refund check, if the taxpayer has already fulfilled all obligations to the CPA and explicitly requests it.3. Cashing or otherwise negotiating a taxpayer's refund check, if the taxpayer has a balance due to the CPA in excess of the refund check amount.4. If a CPA has knowledge that a client has filed an erroneous tax return, the client must be advised of the existence of the error.5. If a CPA has knowledge that a client has filed an erroneous tax return, the client must be advised to correct the error.6. A CPA must determine their practice areas and disclose them clearly on all promotional materials.