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美国cpa考试模拟试题:职业责任与证券监管(四)

普通 来源:正保会计网校 2014-08-08

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。

Which,if any,of the following could result in penalties against an income tax return preparer?

I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.

II.A willful attempt to understate any client's tax liability on a return or claim for refund.

a.II only.

b.Neither I nor II.

c.Both I and II.

d.I only.

Explanation

Choice "c" is correct. Both I and II. Knowing or reckless disclosure or use of tax information obtained in preparing a return and a willful attempt to understate any client's tax liability on a return or claim for refund could both result in penalties against an income tax return preparer.

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