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USCPA精選習題52：Financial
因為有目標，所以，我們認真過、努力過、改變過。2019年，順利通過USCPA考試就是我們的小目標之一。正保會計網校為大家整理了USCPA精選習題52：Financial，希望大家利用好這些內容。
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. | Must advise the client of the error. |
| c. | Must file an amended return to correct the error. |
| d. | Is required to notify the IRS of the error. |
【正確答案】b
【答案解析】
Choice "b" 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 "d" 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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