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USCPA精選習題108：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會，USCPA的學習亦是如此，每天堅持做一道習題，2019年USCPA一定會成功上岸！正保會計網(wǎng)校為大家整理了USCPA精選習題108：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. | Make reasonable inquiries when taxpayer information appears incorrect. |
| b. | Copy all underlying documents. |
| c. | Examine business operations. |
| d. | Audit the corporate records. |
【正確答案】A
【答案解析】
Choice "a" 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 "d", "c", and "b" 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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