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美国CPA模拟习题:职业责任与证券监管(五)

普通 来源:正保会计网校 2014-09-10

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 of the following acts by a CPA will not result in a CPA incurring an IRS penalty?

a.Failing,without reasonable cause,to sign a client's tax return as preparer.

b.Failing,without reasonable cause,to provide the client with a copy of an income tax return.

c.Understating a client's tax liability as a result of an error in calculation.

d.Negotiating a client's tax refund check when the CPA prepared the tax return.

Explanation

Choice"c"is correct.The IRS does not impose a penalty on a CPA for making an error in calculating a tax return.

Choice"b"is incorrect.A CPA must give his or her client a copy of the client's tax return or face imposition of a penalty.

Choice"a"is incorrect.A CPA must sign tax returns that the CPA prepares.Willful violation of this rule can result in imposition of a penalty.

Choice"d"is incorrect.A CPA is prohibited from negotiating a client's refund check.

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