学习是个漫长而艰辛的过程，呈得住艰辛，耐得住寂寞，唯有不变的坚持，才让我们一步步变成更优秀的自己。信念和斗志宜聚，懈怠和悲观宜散；我们的斗志因信念而燃起，不懈怠、不悲观，落实每一个知识点。正保会计网校为大家整理了USCPA精选习题102：Financial，希望大家利用好这些内容。
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:
a. Make reasonable inquiries when taxpayer information appears incorrect.
b. Audit the corporate records.
c. Examine business operations.
d. Copy all underlying documents.
【正确答案】A
Choice "a" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices "b", "c", and "d" are incorrect.
相关推荐：
有意向报考的AICPA的考生赶快点击下方图片进行免费预评估>> 了解AICPA报考条件吧！
了解详情30000元/4科
