A taxpayer wants to take a position on a tax return that the CPA determines is frivolous. However, the CPA and the taxpayer determine that the possibility of the return being selected for audit is remote and that even if the return is selected for audit the issue most likely will not be raised. According to the AICPA Statements on Standards for Tax Services, under these circumstances the CPA
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1 .Which of the following statements is correct with respect to the AICPA's Statements on Standards for Tax Services (SSTS)?
A In general, a preparer should recommend a tax return position only if the preparer has a good faith belief that the position has a realistic possibility of being sustained on its merits. B SSTS apply only to tax returns that are being prepared for external clients and not to those that are being p...
2 .A tax preparer has advised a company to take a position on its tax return. The tax preparer believes that there is a 75% possibility that the position will be sustained if audited by the IRS. If the position is not sustained, an accuracy-related penalty and a late-payment penalty would apply. What is the tax preparer's responsibility regarding disclosure of the penalty to the company?
A The tax preparer is responsible for disclosing both penalties to the company. B The tax preparer has no responsibility for disclosing any potential penalties to the company, because the position will probably be sustained on audit. C The tax preparer is responsible for disclosing only the late-pay...
3 .Lawson, a CPA, discovers material noncompliance with a specific Internal Revenue Code (IRC) requirement in the prior-year return of a new client. Which of the following actions should Lawson take?
A Discuss the requirements of the IRC with the client and recommend that client amend the return. B Contact the prior CPA and discuss the client's exposure. C Wait for the statute of limitations to expire. D Contact the IRS and discuss courses of action.
4 .A tax preparer can recommend a tax return position according to the Statements on Standards for Tax Services No. 1:
A If the tax authority has no written standards and the tax preparer has a good-faith belief that the position has a realistic possibility of being sustained if challenged. B If the tax position complies with the standards imposed by the applicable tax authority. C All of the above. D If the tax aut...
5 .Under the Statements on Standards for Tax Services, what is a CPA’s responsibility for verifying information furnished by the taxpayer or third parties?
A A CPA should not refer to the taxpayer's previous tax returns unless the returns report transactions that affect the current tax period. B A CPA may, in good faith, rely on information furnished by the taxpayer or by third parties without verification. C A CPA need not make additional inquiries if...
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A 与其他公司合并 B 持有公司3%以上股份的股东与收购人达成收购协议 C 与关联公司进行交易 D 财务负责人被撤职
8 .《商业银行法》规定，设立城市商业银行的注册资本最低限额为（ ）。
A 10亿元人民币 B 5亿元人民币 C 1亿元人民币 D 5000万元人民币
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A 收购人持有的被收购的上市公司的股票，在收购行为完成后的12个月内不得转让。但是，收购人在被收购公司中拥有权益的股份在同一实际控制人控制的不同主体之间进行转让不受12个月的限制 B 在一个上市公司中拥有权益的股...
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