美国注册会计师AICPA历年试题（三）—REG

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Which of the following situations would most likely be a violation of the Treasury Circular 230 solicitation guidelines by a CPA, assuming that there are no violations of federal or state laws or other rules? 

A. The CPA sends unsolicited e-mails to potential clients guaranteeing tax refunds from the Internal Revenue Service. 

B. The CPA mails solicitation letters, clearly identified as such, to randomly selected business firms from a local directory, disclosing how the firms were selected to be contacted.

C. The CPA records a radio advertising broadcast that fails to disclose the fee charged for an initial consultation.

D. The CPA advertises in a local newspaper as providing accounting and tax services without disclosing fee information. 

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