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美國CPA習題：Regulation 2
“會看題不會做題”的現象是很多高會考生面臨的問題，一看答案就能理解，不看答案就做不出來？還是在做題方面手太生！沒有形成做題的思路和技巧。正保會計網校為大家整理了USCPA《Regulation》習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:
a. To enable the tax processor to electronically compute the taxpayer's liability.
b. To enable a third party to solicit business from the taxpayer.
c. Under an administrative order by a state agency that registers tax return preparers.
d. For peer review.
【正確答案】B
【答案解析】Choice "b" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.
Choice "a" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
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