You are the chair of the Ethics Committee of your state's CPA Licensing Commission. Interpret controlling AICPA authority in addressing the following assertions by your membership.

a. When a CPA has reasonable grounds for not answering an applicable question on a client's return, a brief explanation of the reason for the omission should not be provided, because it would flag the return for audit by the IRS.

b. If a CPA discovers during an IRS audit that the client has a material error in the return under examination, he should immediately withdraw from the engagement.

c. If the client tells you that she paid $500 for office supplies but has lost the receipts, you should deduct an odd amount on her return (e.g., $499), because an even amount ($500) would indicate to the IRS that her deduction was based on an estimate.

d. If a CPA knows that the client has a material error in a prior year's return, he should not, without the client's consent, disclose the error to the IRS.

e. If a CPA's client will not correct a material error in a prior year's return, the CPA should not prepare the current year's return for the client.