[siri]

Can anyone help me with this question? I am battling between two answers and cannot decide which one.

A former client of Charlie Hayes, CPA, filed a lawsuit in state court alleging that Charlie failed to exercise due care in the performance of tax and compilation services performed in 2009. Charlie firmly believes that he discharged his professional responsibilities with competence and diligence. In his defense, he plans to admit to making one minor error which he says was inadvertent and did not have a material effect on the client’s taxes or financial position. In light of his admission, has Charlie complied with the AICPA Code’s standard of due care and why?

A. No, because he obviously did not discharge his professional responsibilities with

competence and diligence.

B. No, because Charlie did not perform professional services to the best of his abilities.

C. Yes, because he has chosen to be honest in reporting that he made an error.

D. Yes, because the AICPA standard for due care does not require CPAs to be infallible.

My answer is either B or D but I cannot find a concrete explanation to support one answer.

Thanks in advance!!!

Mod Edit: Closed.