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美國注冊會計師模擬試題：Regulation（2）
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
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