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2016年美國(guó)CPA練習(xí)題精選：Regulation 3
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to：
a.Make reasonable inquiries when taxpayer information appears incorrect.
b.Examine business operations.
c.Copy all underlying documents.
d.Audit the corporate records.
答案：A
Explanation
Choice “a” is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices “d”, “b”, and “c” are incorrect. A tax return preparer is not required to：
“Audit the corporate records
“Examine the business operations
“Copy all underlying documents
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