2016年美國CPA練習(xí)題精選：Regulation 4

下載正保會計網(wǎng)校APP 訂閱最新報考消息

來源: 正保會計網(wǎng)校編輯： 2016/06/21 16:14:20　字體：大小

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(dǎo)

報考指南

備考資料

需要的都在這里

免費(fèi)題庫

　　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 file an amended return to correct the error.

　　c.Must advise the client of the error.

　　d.Is required to notify the IRS of the error.

　　答案：C

　　Explanation

　　Choice “c” 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 “b” 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.

【我要糾錯】責(zé)任編輯：小瑩子