美国CPA模拟试题：Regulation9

A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:

a. Audit the corporate records.

b. Make reasonable inquiries when taxpayer information appears incorrect.

c. Examine business operations.

d. Copy all underlying documents.

答案：B

Explanation

Choice "b" 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 "a", "c", and "d" are incorrect. A tax return preparer is not required to:

• Audit the corporate records

• Examine the business operations

• Copy all underlying documents