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tax research test 1_0002

tax research test 1_0002 - INST R UCT ORS MANUAL D i/8v...

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Unformatted text preview: INST R UCT ORS MANUAL D i /8v.*/ Which of the following is not an element of tax practice as defined in the text? w a. Tax Compliance. b. Tax Planning. c. Tax Litigation. d. Auditing financial statements. e. None of the above. E: 9. Under Statement on Standards for Tax Services #2, a member: a. Must make a reasonable effort to answer questions on a tax return. b. May not make use of estimates. c. May not depart from a position previously taken. d. ,. «’ Must always give written advice to a client. {I ,e. / May not disclose confidential client data without the consent of the client. gt «)6. Under Circular 230, an individual may represent before the IRS his or her: / a. full-time employer. b. a partnership in which he or she is a partner. c. an immediate family member (without compensation). d. a trust. e. all of the above can be represented. a . 11. Under Circular 230, which of the following individuals may practice before the IRS? lop-99‘s» / Attorneys. Certified Public Accountants. Enrolled Actuaries. a. and b. All of the above. t; {/1}?- The Code of Professional Conduct was designed to provide its members with the following. I“) b x"— a. b. c. d. e. A comprehensive code of ethical and professional conduct. Aaguide for all members in answering complex questions. ‘ Assurance to the public concerning the obligations and responsibilities of the accounting profession. a. and c. All of the above. 13. Any failure to follow the Rules under the AICPA's Code of Professional Conduct may result in the offenders receiving: (more than one answer may be correct) a. Disbannent. b. Admonishment, suspension or expulsion from membership in the AICPA. c. One or more fines from the AICPA. d. b. and c. ,9- ‘ All of the above. }4 The AICPA Code of Professional Conduct is relevant to all of the professional services performed 1/” by a CPA, including those services provided in the practice of: a. Public accounting. b. Private industry. c. Education. d. a. and c. e. All of the above. 15. Tax planning may be limited to the presentation of the facts to the government in the most favorable, legally acceptable manner possible if the situation involves a(n): ...
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