While preparing a tax return for a new client and reviewing the client's prior$-$year return, a CPA noticed an error made by the client's former tax preparer. According to Treasury Department Circular $230,$ which of the following is the CPA specifically required to do in this case?

Group of answer choices

Inform the client of the error and advise of the consequences.

Contact the tax preparer who made the error and suggest that an amended return be prepared for the client.

Inform the client of the error and insist that the return be amended.

Advise the client to contact the tax preparer of the prior$-$year return.