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.
下一篇:美國CPA常見問題解答
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: 欧美在线第一区 | 亚洲国产精品久久久久秋霞不卡 | 夜夜操免费视频 | 国产精品第 | 国产精品亚洲一区 | 日韩一区二区三区在线 | 欧美精品一区三区 | 国产高清视频在线 | 99精品福利视频 | 国内精品一区二区 | 日韩在线视频二区 | 国产一区高清 | 欧美波霸videosex极品 | 热久久中文 | 日韩毛片免费视频一级特黄 | 中文字幕国产一区 | 欧美一区二区三区在线看 | 精品国产31久久久久久 | 久热综合 | 看免费黄色一级片 | 国产伦精品一区二区三区在线 | 中文字幕一区二区三区在线视频 | 美女视频黄的免费的 | 久久久免费观看视频 | 欧美一区二区三区喷汁尤物 | 夜夜嗨av色综合久久久综合网 | 99re66热这里只有精品8 | 日韩一区二区高清 | 精品三级久久久 | 黄色三级视频 | www.国产一区| 国产精品爱啪在线线免费观看 | 国产成人毛片 | 欧美视频精品 | 精品国产1区2区 | 91网站视频在线观看 | 99re在线观看 | 欧美视频a | 西欧free性video巴西 | 成人在线综合 | 精品2区|