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USCPA精选习题93：Regulation
千万不要让本来努力就可以得到的东西，因为怠慢而失去了机会，USCPA的学习亦是如此，每天坚持做一道习题，2019年USCPA一定会成功上岸！正保会计网校为大家整理了USCPA精选习题90：Regulation，希望大家利用好这些内容。
Which of the following acts by a CPA will not result in a CPA incurring an IRS penalty?
a. Understating a client's tax liability as a result of an error in calculation.
b. Failing, without reasonable cause, to provide the client with a copy of an income tax return.
c. Failing, without reasonable cause, to sign a client's tax return as preparer.
d. Negotiating a client's tax refund check when the CPA prepared the tax return.
【正确答案】A
【答案解析】
Choice "a" is correct. The IRS does not impose a penalty on a CPA for making an error in calculating a tax return.
Choice "b" is incorrect. A CPA must give his or her client a copy of the client's tax return or face imposition of a penalty.
Choice "c" is incorrect. A CPA must sign tax returns that the CPA prepares. Willful violation of this rule can result in imposition of a penalty.
Choice "d" is incorrect. A CPA is prohibited from negotiating a client's refund check.
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