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美國cpa考試模擬試題：職業(yè)責任與證券監(jiān)管（三）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(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習一起進步。
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.Solicit additional nontax business.
d.Facilitate a supplier's or lender's credit evaluation of the taxpayer.
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 "d", "a", and "c" are incorrect. They would all require the taxpayer's consent.
【我要糾錯】 責任編輯：小敏
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