千万不要让本来努力就可以得到的东西，因为怠慢而失去了机会，USCPA的学习亦是如此，每天坚持做一道习题，2019年USCPA一定会成功上岸！正保会计网校为大家整理了USCPA精选习题108：Regulation，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. | Copy all underlying documents. |
| c. | Examine business operations. |
| d. | Audit the corporate records. |
【正确答案】A
【答案解析】
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 "d", "c", and "b" are incorrect. A tax return preparer is not required to:
Audit the corporate records
Examine the business operations
Copy all underlying documents
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