What is implied when a CPA signs the preparers declaration on a federal income tax return?

A. The CPA has verified all the information furnished by the taxppayer.

B. The Tax Return and supporting schedules were prepared in accordance with the generally accepted accounting principles.

C. The tax return is not misleading, based up all the information of which the cpa has knowledge.

D. The tax return was prepared by a CPA who maintained an impartial attitude in preparing the return.

I havent been able to find this answer. Does any one on here have any ideas as to the solution?

5. The preparer’s declaration on a tax return often states that the
information contained therein is true, correct, and complete to the
best of the preparer’s knowledge and belief based on all information
known by the preparer . This type of reference should be understood
to include information furnished by the taxpayer or by third parties to
a member in connection with the preparation of the return .
6. The preparer’s declaration does not require a member to
examine or verify supporting data; a member may rely on information furnished by the taxpayer unless it appears to be incorrect,
incomplete, or inconsistent . However, there is a need to determine
by inquiry that a specifically required condition, such as maintaining
books and records or substantiating documentation, has been satisfied
and to obtain information when the material furnished appears to be
incorrect, incomplete, or inconsistent . Although a member has certain
responsibilities in exercising due diligence in preparing a return, the
taxpayer has the ultimate responsibility for the contents of the return .
Thus, if the taxpayer presents unsupported data in the form of lists of
tax information, such as dividends and interest received, charitable
contributions, and medical expenses, such information may be used
in the preparation of a tax return without verification unless it appears
to be incorrect, incomplete, or inconsistent

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