美国注册会计师考试模拟考题(一)
发布时间:2020-08-08
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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.Advise
the IRS that Vee\'s Year 2 income tax return has not been filed.
b.Consider
withdrawing from preparation of Vee\'s Year 6 income tax return until the error
is corrected.
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.
Explanation
Choice
"b" 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
"a" is incorrect,as a CPA has no responsibility to advise the IRS of
any client wrongdoing.
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