2016年美国CPA模拟试题：Regulation（9）

　　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.