操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.8.0 蘋果版本:8.8.0

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

2016年美國CPA模擬試題:Regulation(6)

來源: 正保會計網校 編輯: 2016/04/25 10:40:52  字體:

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

  Vee Corp. retained Walter, CPA, to prepare its Year 6 income tax return. During the engagement, Walter discovered 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 error is corrected.

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

  d. 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.

  答案:B

  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 error in a previously filed return or the client's failure to file a required return, the CPA 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 CPA should consider withdrawing from the engagement.

  Choice “c” is incorrect, as the CPA has no responsibility (without a formal client engagement) or the authority to prepare and file a client's tax return.

  Choice “d” 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.

我要糾錯】 責任編輯:小瑩子
學員討論(0

免費試聽

  • 章小炎《財務會計與報告》

    章小炎主講:《財務會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導圖

    思維導圖

  • 美國注冊會計師學習計劃

    學習計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

回到頂部
折疊
網站地圖

Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 久久尤物| 在线第一页 | 亚洲一级免费观看 | 日韩综合精品 | 欧美一级免费观看 | 婷婷综合社区 | 欧洲成人av| 91精品国产99久久久 | 一区二区在线免费 | 国产视频a| 99视频在线播放 | 黄色免费网 | 日本欧美在线 | av麻豆| 久久男人网 | 日本色网址 | 中文字幕在线观看第一页 | 日本黄色片网站 | 蜜臀网 | 欧美精品成人 | 国产欧美综合一区二区三区 | av片在线观看 | 国产精品第157页 | 亚洲午夜久久久久 | 91精品国产综合久久久久 | 国产黄色在线播放 | 成人免费毛片片v | 操操操操操操 | 国产精品久久中文字幕 | 视频在线观看国产 | 99热精品在线 | 91精品国产欧美一区二区成人 | 亚洲国产精品99久久久久久久久 | 91社影院在线观看 | 亚洲成人网页 | 国产一区二区美女 | 国产精品久久久久久久第一福利 | 欧美日韩免费 | 欧美在线播放一区 | 亚洲狠 | 最新高清无码专区 |