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美国cpa考试模拟试题：职业责任与证券监管（三）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
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.
【我要纠错】 责任编辑：小敏
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