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2016年美國CPA模擬試題：Regulation 9
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to：
a.Examine business operations.
b.Make reasonable inquiries when taxpayer information appears incorrect.
c.Audit the corporate records.
d.Copy all underlying documents.
答案：B
Explanation
Choice “b” is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices “c”, “a”, and “d” are incorrect. A tax return preparer is not required to：
“ Audit the corporate records
“ Examine the business operations
“ Copy all underlying documents
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