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 is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

a. To enable the tax processor to electronically compute the taxpayer's liability.

b. To enable a third party to solicit business from the taxpayer.

c. Under an administrative order by a state agency that registers tax return preparers.

d. For peer review.

答案：B

Explanation

Choice "b" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.

Choice "a" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

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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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