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美国cpa考试模拟试题：职业责任与证券监管（四）
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。
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.
【我要纠错】 责任编辑：小敏
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