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2016年美國CPA練習題精選：Regulation 22
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. | Facilitate a supplier's or lender's credit evaluation of the taxpayer. |
| d. | Solicit additional nontax business. |
答案：B
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 "c", "a", and "d" are incorrect. They would all require the taxpayer's consent.
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