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美国cpa考试模拟试题：职业责任与证券监管（二）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
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 a third party to solicit business from the taxpayer.
b.To enable the tax processor to electronically compute the taxpayer's liability.
c.Under an administrative order by a state agency that registers tax return preparers.
d.For peer review.
Explanation
Choice "a" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.
Choice "b" 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.
【我要纠错】 责任编辑：小敏
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