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.Vee Corp. retained Walter,CPA, to prepare its Year 6 income tax return.During the engagement,Wａｌｔｅｒdiscovered that Vee had failed to file its Year 2 income tax return.What is Walter\\\'s professional responsibility regarding Vee\\\'s unfiled Year 2 income tax return?

a.Advise the IRS that Vee\\\'s Year 2 income tax return has not been filed.

b.Consider withdrawing from preparation of Vee\\\'s Year 6 income tax return until the errｏｒis corrected.

c.Advise Vee that the Year 2 income tax return has not been filed ａｎｄ　recommend that Vee ignore filing its Year 2 return since the statute of limitations has passed.

d.Prepare Vee\\\'s Year 2 income tax return ａｎｄ　submit it to the IRS.

Explanation

Choice "b" is correct.The CPA should consider withdrawing from the preparation of Vee\\\'s Year 6 income tax return until the errｏｒ(i.e.,the non-filing of the Year 2 tax return) has been corrected.

Rule: Upon discovery of an errｏｒin a previously filed return ｏｒthe client\\\'s failure to file a required return, the CPA should promptly notify the client (either orally ｏｒin writing) of the error, noncompliance,ｏｒomission 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 CPA should consider withdrawing from the engagement.

Choice "d" is incorrect,as the CPA has no responsibility (without a formal client engagement) ｏｒthe authority to prepare ａｎｄ　file a client\\\'s tax return.

Choice "c" is incorrect,as a CPA cannot advise a client to disobey the law because it violates a CPA\\\'s ethical responsibilities.

Choice "a" is incorrect,as a CPA has no responsibility to advise the IRS of any client wrongdoing.

2.A tax return preparer is subject to a penalty fｏｒknowingly ｏｒrecklessly disclosing corporate return information, if the disclosure is made:

a.To enable a third party to solicit business from the taxpayer.

b.To enable the tax processｏｒto electronically compute the taxpayer\\\'s liability.

c.Under an administrative ｏｒｃｅｒby a state agency that registers tax return preparers.

d.Fｏｒpeer review.

Explanation

Choice "a" is correct. Use of a taxpayer\\\'s return information to assist a third party to solicit business subjects a return preparer to penalty.

Choice "b" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

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