Which statement best describes the AICPA ethics rules relating to a member's failure to file his or her personal tax return in a timely manner?

1. The member is strongly encouraged to file his or her personal tax returns in a timely manner.
2. The failure to file a personal tax return in a timely manner must be disclosed to all clients and potential clients.
3. The failure to file a personal tax return in a timely manner is usually considered an act discreditable to the profession.
4. The member is not in violation of any ethics rules as long as the failure to file a personal tax return in a timely manner was due to a heavy workload.

Which statement best describes the AICPA ethics rules relating to advertising?

1. Advertising using banner ads over the Internet is considered over-reaching and is prohibited.
2. Mass e-mail advertising is not allowed because it is considered a form of harassment.
3. Advertising is permitted as long as it is not false or misleading.
4. Advertising over any form of mass media is prohibited.