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106：Financial，希望大家利用好这些内容。
A tax return preparer is not required to:
Audit the corporate records
Examine the business operations
Copy all underlying documents
In preparing a client's current-year individual income tax return, a tax practitioner discovers an error in the prior year's return. Under the rules of practice, the tax practitioner:
a. Is barred from preparing the current year's return until the prior-year error is rectified.
b. Is required to notify the IRS of the error.
c. Must file an amended return to correct the error.
d. Must advise the client of the error.
【正确答案】D
Choice "d" is correct. Upon discovery of an error in a previously-filed return or the client's failure to file a required return, the tax practitioner should promptly notify the client (either orally or in writing) of the error, noncompliance, or omission and advise the client of the appropriate measures to be taken (e.g., advise the client to file the tax return). If the client does not rectify the error, the tax practitioner should consider withdrawing from the engagement.
Choice "a" is incorrect. The tax practitioner is not barred from preparing the current year's return.
Choice "b" is incorrect. The tax practitioner is not required to notify the IRS of the error.
Choice "c" is incorrect. The tax practitioner is not required to file an amended return but should consider withdrawing from the engagement is the client refuses to do so.
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