美国CPA模拟习题：职业责任与证券监管（二）

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 is subject to a penalty for knowingly or recklessly disclosing corporate return information，if the disclosure is made：

　　a.To enable a third party to solicit business from the taxpayer.

　　b.To enable the tax processor to electronically compute the taxpayer's liability.

　　c.Under an administrative order by a state agency that registers tax return preparers.

　　d.For peer review.

　　Explanation

　　Choice“a”is correct.Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.

　　Choice“b”is incorrect.Disclosure can properly be made in this case by a return preparer without penalty.

　　Choice“d”is incorrect.Disclosure can properly be made in this case by a return preparer without penalty.

　　Choice“c”is incorrect.Disclosure can properly be made in this case by a return preparer without penalty.