新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬習題：職業責任與證券監管（三）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。
A tax return preparer may disclose or use tax return information without the taxpayer's consent to:
a.Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it,to be forgiven.
b.Be evaluated by a quality or peer review.
c.Solicit additional nontax business.
d.Facilitate a supplier's or lender's credit evaluation of the taxpayer.
Explanation
Choice"b"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","a",and "c"are incorrect.They would all require the taxpayer's consent.
【我要糾錯】 責任編輯：小敏
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號