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2016年美國CPA練習題精選：Regulation 23
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:
| a. | Make reasonable inquiries when taxpayer information appears incorrect. |
| b. | Copy all underlying documents. |
| c. | Examine business operations. |
| d. | Audit the corporate records. |
答案：A
Explanation
Choice "a" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices "d", "c", and "b" are incorrect. A tax return preparer is not required to:
Audit the corporate records
Examine the business operations
Copy all underlying documents
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