Which statement best describes the aicpa ethics rules relating to a member's failure to file his or her personal tax return in a timely manner?

the member is strongly encouraged to file his or her personal tax returns in a timely manner.
the failure to file a personal tax return in a timely manner must be disclosed to all clients and potential clients.
the failure to file a personal tax return in a timely manner is usually considered an act discreditable to the profession.
the member is not in violation of any ethics rules as long as the failure to file a personal tax return in a timely manner was due to a heavy workload.
which statement best describes the aicpa ethics rules relating to advertising?

advertising using banner ads over the internet is considered over-reaching and is prohibited.
mass e-mail advertising is not allowed because it is considered a form of harassment.
advertising is permitted as long as it is not false or misleading.
advertising over any form of mass media is prohibited.