首页 > 美国注册会计师 > 复习指导 > 考点辅导

2016年美国CPA练习题精选:Regulation 22

普通 来源:正保会计网校 2016-10-10

 A tax return preparer may disclose or use tax return information without the taxpayer's consent to:

a. Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.
b. Be evaluated by a quality or peer review.
c. Facilitate a supplier's or lender's credit evaluation of the taxpayer.
d. Solicit additional nontax business.

答案:B

Explanation

Choice "b" is correct. A tax return preparer may disclose or use tax return information without the taxpayer's consent to be evaluated by a quality or peer review.

Choices "c", "a", and "d" are incorrect. They would all require the taxpayer's consent.

我要纠错】 责任编辑:小明
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友