9月22日USCPA模擬習(xí)題：職業(yè)責(zé)任與證券監(jiān)管
　　高頓網(wǎng)校小編為各位USCPA考生準(zhǔn)備的模擬職業(yè)責(zé)任與證券監(jiān)管習(xí)題及答案，題目、分析如下！
　　Which, if any, of the following could result in penalties against an income tax return preparer?
　　I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.
　　II.A willful attempt to understate any client's tax liability on a return or claim for refund.
　　a.II only.
　　b.Neither I nor II.
　　c.Both I and II.
　　d.I only.
　　Explanation
　　Choice "c" is correct. Both I and II. Knowing or reckless disclosure or use of tax information obtained in preparing a return and a willful attempt to understate any client's tax liability on a return or claim for refund could both result in penalties against an income tax return preparer.
　　高頓網(wǎng)校小編溫馨寄語(yǔ)：回頭看我的創(chuàng)業(yè)歷程，是不斷尋找不斷糾正的過(guò)程。

 USCPA官方微信
掃一掃微信，*9時(shí)間獲取USCPA考試時(shí)間提醒，體驗(yàn)全新備考方式
 
高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、?？迹瑢?duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
　　考前沖刺：USCPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：USCPA網(wǎng)絡(luò)課程