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美國cpa考試模擬試題：職業(yè)責(zé)任與證券監(jiān)管（二）
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
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.To enable the tax processor to electronically compute the taxpayer's liability.
c.Under an administrative order by a state agency that registers tax return preparers.
d.For peer review.
Explanation
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 "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.
Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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