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USCPA精選習(xí)題106：Financial
學(xué)習(xí)是個(gè)漫長(zhǎng)而艱辛的過程，呈得住艱辛，耐得住寂寞，唯有不變的堅(jiān)持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實(shí)每一個(gè)知識(shí)點(diǎn)。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題106：Financial，希望大家利用好這些內(nèi)容。
A tax return preparer is not required to:
Audit the corporate records
Examine the business operations
Copy all underlying documents
In preparing a client's current-year individual income tax return, a tax practitioner discovers an error in the prior year's return. Under the rules of practice, the tax practitioner:
a. Is barred from preparing the current year's return until the prior-year error is rectified.
b. Is required to notify the IRS of the error.
c. Must file an amended return to correct the error.
d. Must advise the client of the error.
【正確答案】D
Choice "d" is correct. Upon discovery of an error in a previously-filed return or the client's failure to file a required return, the tax practitioner should promptly notify the client (either orally or in writing) of the error, noncompliance, or omission and advise the client of the appropriate measures to be taken (e.g., advise the client to file the tax return). If the client does not rectify the error, the tax practitioner should consider withdrawing from the engagement.
Choice "a" is incorrect. The tax practitioner is not barred from preparing the current year's return.
Choice "b" is incorrect. The tax practitioner is not required to notify the IRS of the error.
Choice "c" is incorrect. The tax practitioner is not required to file an amended return but should consider withdrawing from the engagement is the client refuses to do so.
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