Question: Under 1 0 . 3 6 , what is the specific responsibility of a practitioner who has principal authority for overseeing a firm's practice of

Under 10.36, what is the specific responsibility of a practitioner who has principal authority for overseeing a firm's practice of preparing tax returns?
Group of answer choices
Reporting any violations by firm members to the OPR within 30 days
Personally reviewing all tax returns prepared by the firm
Ensuring all practitioners in the firm have proper licenses
Taking reasonable steps to ensure the firm has adequate procedures in effect for purposes of complying with Circular 230

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