2016年美国CPA练习题精选：Regulation 3

　　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.Examine business operations.

　　c.Copy all underlying documents.

　　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”, “b”, and “c” are incorrect. A tax return preparer is not required to：

　　“Audit the corporate records

　　“Examine the business operations

　　“Copy all underlying documents