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美国CPA模拟试题:Regulation7

普通 来源:正保会计网校 2015-08-20

为了使广大美国注册会计师考生能够顺利通过考试,如下为网校为美国注册会计师考生整理的习题,希望对大家有所帮互助!

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 the tax processor to electronically compute the taxpayer's liability.

b. Under an administrative order by a state agency that registers tax return preparers.

c. To enable a third party to solicit business from the taxpayer.

d. For peer review.

答案:C

Explanation

Choice "c" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.

Choice "a" 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.

Choice "b" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

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