Which rule states that a member cannot prepare a claim for a tax refund for a contingent fee?

The rule that addresses the prohibition against preparing a claim for a tax refund for a contingent fee is indeed Rule 204. This rule specifically emphasizes the ethical standards that accountants must adhere to regarding contingent fees. In the context of tax services, this means that CPAs cannot charge a fee that is contingent upon the amount of a refund or tax reduction obtained for a client. This ethical standard is in place to preserve the integrity of the profession and to ensure that CPAs act in the best interests of their clients and the public, avoiding any conflicts of interest or motivations that could compromise objectivity in the preparation of tax returns.

While Rules 201, 301, and 302.2 are also significant in the context of CPA ethics, they address other aspects of professional conduct, such as general standards of competence and independence. Therefore, the focus on contingent fees specifically aligns with the guidelines set forth in Rule 204.