美国cpa考试模拟试题：职业责任与证券监管（三）

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

A tax return preparer may disclose or use tax return information without the taxpayer's consent to:

a.Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.

b.Be evaluated by a quality or peer review.

c.Solicit additional nontax business.

d.Facilitate a supplier's or lender's credit evaluation of the taxpayer.

Explanation

Choice "b" is correct. A tax return preparer may disclose or use tax return information without the taxpayer's consent to be evaluated by a quality or peer review.

Choices "d", "a", and "c" are incorrect. They would all require the taxpayer's consent.