新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA練習題精選：Regulation 8
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to：
a. Make reasonable inquiries when taxpayer information appears incorrect.
b. Copy all underlying documents.
c. Examine business operations.
d. Audit the corporate records.
答案：A
Explanation
Choice “a” 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 “d”, “c”, and “b” are incorrect. A tax return preparer is not required to：
“ Audit the corporate records
“ Examine the business operations
“ Copy all underlying documents
【我要糾錯】 責任編輯：小瑩子
相關資訊
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號