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美国cpa考试模拟试题：职业责任与证券监管（五）
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 of the following acts by a CPA will not result in a CPA incurring an IRS penalty?
a.Failing,without reasonable cause,to sign a client's tax return as preparer.
b.Failing, without reasonable cause,to provide the client with a copy of an income tax return.
c.Understating a client's tax liability as a result of an error in calculation.
d.Negotiating a client's tax refund check when the CPA prepared the tax return.
Explanation
Choice "c" is correct.The IRS does not impose a penalty on a CPA for making an error in calculating a tax return.
Choice "b" is incorrect.A CPA must give his or her client a copy of the client's tax return or face imposition of a penalty.
Choice "a" is incorrect.A CPA must sign tax returns that the CPA prepares.Willful violation of this rule can result in imposition of a penalty.
Choice "d" is incorrect.A CPA is prohibited from negotiating a client's refund check.
【我要纠错】 责任编辑：小敏
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