2016年美国CPA考试《法规》真题精选（1）

发布时间：2019-03-16

---

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.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.

c.Prepare Vee's Year 2 income tax return and submit it to the IRS.

d.Consider withdrawing from preparation of Vee's Year 6 income tax return until the error is corrected.

答案：D

Explanation

Choice “d” 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 “c” 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 “b” 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.

---

下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。