下载APP
首页 > 美国注册会计师 > 复习指导 > 考点辅导

2016年美国CPA练习题精选:Regulation 8

来源: 正保会计网校 2016-06-27
普通

  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

我要纠错】 责任编辑:小莹子
今日热搜
热点推荐:
精品课程

AICPA畅学无忧班

Get学霸同款课

20325人已学查看详情
申请购课优惠

微信扫码咨询

申请千元优惠

有奖原创征稿
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友
客服