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高頓教育/USCPA/每日一練/

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AICPA每日一練之AUD【2016-3-24】

互聯(lián)網(wǎng)2016-03-24 09:18Lynn.yu
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For which of the following can a member of the AICPA receive an automatic expulsion from the AICPA?

I. Member is convicted of a felony.

II. Member files his own fraudulent tax return.

III. Member files fraudulent tax return for a client knowing that it is fraudulent.

a. I only.

b. I and II only.

c. I and III only.

d. I, II, and III.

Answer:D

All of these can result in the automatic expulsion of the member from the AICPA. Answer (a) is incorrect because although the conviction of a felony can result in automatic expulsion, likewise can the other two. Answers (b) and (c) are incorrect because all three can result in automatic expulsion from the AICPA.

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上一篇：AICPA每日一練之FAR【2016-3-23】
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