9月22日USCPA模拟习题：职业责任与证券监管
高顿网校小编为各位USCPA考生准备的模拟职业责任与证券监管习题及答案，题目、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.
高顿网校小编温馨寄语：回头看我的创业历程，是不断寻找不断纠正的过程。
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