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USCPA精選習(xí)題99：Financial
學(xué)習(xí)是個漫長而艱辛的過程，呈得住艱辛，耐得住寂寞，唯有不變的堅持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實每一個知識點。正保會計網(wǎng)校為大家整理了USCPA精選習(xí)題99：Financial，希望大家利用好這些內(nèi)容。
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. Solicit additional nontax business.
c. Facilitate a supplier's or lender's credit evaluation of the taxpayer.
d. Be evaluated by a quality or peer review.
【正確答案】D
Choice "d" 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 "c", "a", and "b" are incorrect. They would all require the taxpayer's consent.
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