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U.S.CPA練習(xí)題精選:REG 29

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2017/03/01 09:59:37 字體:

A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:

a.Audit the corporate records.

b.Examine business operations.

c.Make reasonable inquiries when taxpayer information appears incorrect.

d.Copy all underlying documents.



答案:C

Explanation

Choice "c" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.

Choices "a", "b", and "d" are incorrect. A tax return preparer is not required to:

Audit the corporate records

Examine the business operations

Copy all underlying documents

我要糾錯(cuò)】 責(zé)任編輯:新新

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