which statement is accurate under the circular no 230 rule on conflicts of interests a-the practioner should retain copies of written consents for at least 24 months from the date that representation of the client conluded b-the practioner should send copies of written consents to the irs if requested c-the practioner is barred from representing a clinet if the practioner is personally conflicted d the practioner may not represent a clinet if a conflcit of interest exists regardless of the circumstances