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USCPA精選習(xí)題89：Regulation
千萬不要讓本來努力就可以得到的東西，因為怠慢而失去了機(jī)會，USCPA的學(xué)習(xí)亦是如此，每天堅持做一道習(xí)題，2019年USCPA一定會成功上岸！正保會計網(wǎng)校為大家整理了USCPA精選習(xí)題89：Regulation，希望大家利用好這些內(nèi)容。
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:
a.Audit the corporate records.
b.Examine business operations.
c.Make reasonable inquiries when taxpayer information appears incorrect.
d.Copy all underlying documents.
【正確答案】c
【答案解析】
Choice "c" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices "a", "b", and "d" are incorrect. A tax return preparer is not required to:
Audit the corporate records
Examine the business operations
Copy all underlying documents
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