操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

U.S.CPA練習(xí)題精選:REG 25

來源: 正保會計網(wǎng)校 編輯: 2017/02/22 09:40:41  字體:

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

免費題庫

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.Consider withdrawing from preparation of Vee's Year 6 income tax return until the error is corrected.

b.Advise the IRS that Vee's Year 2 income tax return has not been filed.

c.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.

d.Prepare Vee's Year 2 income tax return and submit it to the IRS.



答案:A

Explanation

Choice "a" 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 "d" 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 "c" is incorrect, as a CPA cannot advise a client to disobey the law because it violates a CPA's ethical responsibilities.

Choice "b" is incorrect, as a CPA has no responsibility to advise the IRS of any client wrongdoing.

我要糾錯】 責(zé)任編輯:新新
學(xué)員討論(0

免費試聽

  • 章小炎《財務(wù)會計與報告》

    章小炎主講:《財務(wù)會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國注冊會計師學(xué)習(xí)計劃

    學(xué)習(xí)計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 欧美一级久久精品 | 欧美日韩国产精品 | 久久精品在线 | 亚洲免费视频在线 | 久久婷婷色 | 久久久久91视频 | 日韩电影免费在线观看中文字幕 | 亚洲综合第一页 | 国产精品免费在线 | 在线一区视频 | 国产精品美女一区二区三区 | 曰韩精品 | 伊人伊成久久人综合网站 | 国产精品久久久久久久久久久久 | 精品国产18久久久久久怡红 | 国内精品视频一区 | 中文字幕一区二区三区精彩视频 | 精品久久久久久一区二区里番 | 国内久久| 国产真实乱全部视频 | 日韩欧美在线不卡 | 国产精品18久久久久久久久 | 久久久久久久久久久国产 | 久久国产成人 | 国产成人精品在线观看 | 国产高清视频在线 | 久久91精品国产 | 国产精品免费看 | 日本一区二区三区久久 | 国产一区久久久 | aaaaaaaaa毛片 | 亚洲成人精品一区二区三区 | 高清久久 | 日韩精品一区二区在线观看 | 久久精品1 | 欧美天天视频 | 久久亚洲视频 | 日韩一级欧美 | 999在线视频| 亚洲国产精品人人爽夜夜爽 | 久久综合成人精品亚洲另类欧美 |