美国CPA模拟习题：职业责任与证券监管（四）

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.