掃碼下載APP
及時接收最新考試資訊及
備考信息
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.
Copyright © 2000 - www.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
套餐D大額券
¥
去使用 主站蜘蛛池模板: 日韩不卡免费视频 | 亚洲午夜久久久久 | 欧美不卡在线 | 成人看片 | 日本天堂在线 | 成人午夜精品 | 精品久久亚洲 | 99久久免费精品视频 | 免费黄色片子 | 成人在线视频免费 | 色伊人| 国产在线一区二区三区视频 | 黄色高清视频 | 视频精品一区二区三区 | 国产精品一区二区三区在线 | 国产一级色片 | 日韩高清国产一区在线 | 国产日韩一区 | 欧美欧美欧美 | 国产精品每日更新 | 日本一区二区在线播放 | 性欧美日本| 日韩在线观看中文字幕 | 久久久综合精品 | av片在线看 | 91麻豆精品国产91久久久资源速度 | 久久精品国产亚洲一区二区三区 | 天天爱综合 | 91精品国产自产91精品 | 日本中文字幕在线看 | 黄色在线观看视频 | 精品国产乱码久久久久久图片 | 国产特黄大片aaaaa毛片 | www.三级.com | 黄色一极毛片 | 日韩特黄电影 | 成人高清av| 一区二区免费在线 | 精品国产乱码久久久久久图片 | 欧美高清视频一区 | 久久丁香 |