美國(guó)注冊(cè)會(huì)計(jì)師AICPA歷年試題（三）—REG

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：00LilGhost 2020/08/11 16:09:21　字體：大小

除去每天的工作時(shí)間，真正的學(xué)習(xí)時(shí)間是少之又少！踏踏實(shí)實(shí)地做題鞏固知識(shí)點(diǎn)，才更有可能順利考試。網(wǎng)校為了大家準(zhǔn)備了2020年美國(guó)注冊(cè)會(huì)計(jì)師試題，一起練起來(lái)吧~

Which of the following situations would most likely be a violation of the Treasury Circular 230 solicitation guidelines by a CPA, assuming that there are no violations of federal or state laws or other rules?

A. The CPA sends unsolicited e-mails to potential clients guaranteeing tax refunds from the Internal Revenue Service.

B. The CPA mails solicitation letters, clearly identified as such, to randomly selected business firms from a local directory, disclosing how the firms were selected to be contacted.

C. The CPA records a radio advertising broadcast that fails to disclose the fee charged for an initial consultation.

D. The CPA advertises in a local newspaper as providing accounting and tax services without disclosing fee information.

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【答案】

備考沖刺，練習(xí)題對(duì)于大家來(lái)說(shuō)是很重要的，做題可以幫助大家鞏固已學(xué)，也可以查漏補(bǔ)缺。網(wǎng)校準(zhǔn)備免費(fèi)資料供大家練習(xí)，點(diǎn)擊下載>>

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