首页 > 美国注册会计师 > 复习指导 > 考点辅导

U.S.CPA练习题精选:REG 25

普通 来源:正保会计网校 2017-02-22

Vee Corp. retained Walter, CPA, to prepare its Year 6 income tax return. During the engagement, Walter discovered that Vee had failed to file its Year 2 income tax return. What is Walter's professional responsibility regarding Vee's unfiled Year 2 income tax return?

a.Consider withdrawing from preparation of Vee's Year 6 income tax return until the error is corrected.

b.Advise the IRS that Vee's Year 2 income tax return has not been filed.

c.Advise Vee that the Year 2 income tax return has not been filed and recommend that Vee ignore filing its Year 2 return since the statute of limitations has passed.

d.Prepare Vee's Year 2 income tax return and submit it to the IRS.



答案:A

Explanation

Choice "a" is correct. The CPA should consider withdrawing from the preparation of Vee's Year 6 income tax return until the error (i.e., the non-filing of the Year 2 tax return) has been corrected.

Rule: Upon discovery of an error in a previously filed return or the client's failure to file a required return, the CPA should promptly notify the client (either orally or in writing) of the error, noncompliance, or omission and advise the client of the appropriate measures to be taken (e.g., advise the client to file the tax return). If the client does not rectify the error, the CPA should consider withdrawing from the engagement.

Choice "d" is incorrect, as the CPA has no responsibility (without a formal client engagement) or the authority to prepare and file a client's tax return.

Choice "c" is incorrect, as a CPA cannot advise a client to disobey the law because it violates a CPA's ethical responsibilities.

Choice "b" is incorrect, as a CPA has no responsibility to advise the IRS of any client wrongdoing.

我要纠错】 责任编辑:新新
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
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