各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網帶來了練習題供大家練習，幫助大家熟悉題型和積累答題經驗，具體內容如下：

1.A tax return preparer may disclose ｏｒuse 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 ｏｒpeer review.

c.Solicit additional nontax business.

d.Facilitate a supplier\\\\'s ｏｒlender\\\\'s credit evaluation of the taxpayer.

Explanation

Choice "b" is correct. A tax return preparer may disclose ｏｒuse tax return information without the taxpayer\\\\'s consent to be evaluated by a quality ｏｒpeer review.

Choices "d", "a", ａｎｄ "c" are incorrect. They would all require the taxpayer\\\\'s consent.

2.Which,if any,of the following could result in penalties against an income tax return preparer?

I.Knowing ｏｒreckless disclosure ｏｒuse of tax information obtained in preparing a return.

II.A willful attempt to understate any client\\\\'s tax liability on a return ｏｒclaim fｏｒrefund.

a.II only.

b.Neither I nｏｒII.

c.Both I ａｎｄ II.

d.I only.

Explanation

Choice "c" is correct. Both I ａｎｄ II. Knowing ｏｒreckless disclosure ｏｒuse of tax information obtained in preparing a return ａｎｄ a willful attempt to understate any client\\\\'s tax liability on a return ｏｒclaim fｏｒrefund could both result in penalties against an income tax return preparer.

3.Which of the following acts by a CPA will not result in a CPA incurring an IRS penalty?

a.Failing,without reasonable cause,to sign a client\\\\'s tax return as preparer.

b.Failing, without reasonable cause,to provide the client with a copy of an income tax return.

c.Understating a client\\\\'s tax liability as a result of an errｏｒin calculation.

d.Negotiating a client\\\\'s tax refund check when the CPA prepared the tax return.

Explanation

Choice "c" is correct.The IRS does not impose a penalty on a CPA fｏｒmaking an errｏｒin calculating a tax return.

Choice "b" is incorrect.A CPA must give his ｏｒher client a copy of the client\\\\'s tax return ｏｒface imposition of a penalty.

Choice "a" is incorrect.A CPA must sign tax returns that the CPA prepares.Willful violation of this rule can result in imposition of a penalty.

Choice "d" is incorrect.A CPA is prohibited from negotiating a client\\\\'s refund check.

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