What level of verification is required from a member preparing a tax return when the information appears complete?

When a member is preparing a tax return, ethical guidelines and standards dictate the level of verification required. In cases where the information appears complete, the member is not mandated to independently verify any of the information provided by the client. This means it is acceptable for the CPA to rely on the accuracy of the data furnished without needing further confirmation or checks, as long as there is no indication that the information is incorrect or misleading.

This approach allows for efficient processing of client returns while still maintaining a level of professional integrity. CPAs are expected to possess a reasonable level of skepticism and should approach information critically; however, if the information appears complete and there are no red flags, the obligation for further verification is alleviated. This reflects the trust placed in professional relationships, balancing the need for thoroughness with practical considerations in service provision.