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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（四）
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。
Which,if any,of the following could result in penalties against an income tax return preparer?
I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.
II.A willful attempt to understate any client's tax liability on a return or claim for refund.
a.II only.
b.Neither I nor II.
c.Both I and II.
d.I only.
Explanation
Choice "c" is correct. Both I and II. Knowing or reckless disclosure or use of tax information obtained in preparing a return and a willful attempt to understate any client's tax liability on a return or claim for refund could both result in penalties against an income tax return preparer.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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