2019年美国CPA考试reg每日一练(2019-03-16)

发布时间：2019-03-16

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A tax return preparer may disclose or use tax return information without the taxpayer's consent to:

a. Be evaluated by a quality or peer review.

b. Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.

c. Solicit additional nontax business.

d. Facilitate a supplier's or lender's credit evaluation of the taxpayer.

答案：A

Explanation

Choice "a" 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", "b", and "c" are incorrect. They would all require the taxpayer's consent.

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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