Baner, a CPA, is preparing a tax return for Affleck, a new client. During the course of the interview, Baner asks to inspect Affleck's source documents. Affleck responds that the supporting information is not readily available but assures Baner that the summary information is reliable. Which of the following statements best describes how Baner should proceed?
A. Baner can accept the representations but should make reasonable inquiries to determine if the information appears to be incorrect, incomplete, or inconsistent.
B. Baner can automatically accept the representations, because a CPA is under no obligation to verify all client information.
C. Baner can accept the representations and explain to Affleck that the IRS's audit coverage is very low.
D. Baner cannot accept Affleck's representations. The representations must be verifiable.