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。正保会计网校为大家整理了2020年USCPA模拟题：Financial，希望大家利用好这些内容。
A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:
a. To enable a third party to solicit business from the taxpayer.
b. For peer review.
c. To enable the tax processor to electronically compute the taxpayer's liability.
d. Under an administrative order by a state agency that registers tax return preparers.
【正确答案】A
Choice "a" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.
Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
Choice "b" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
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