H&R BLOCK CHAPTER 12 ETHICS EXAM
WITH CORRECT ACTUAL QUESTIONS AND
CORRECTLY WELL DEFINED ANSWERS
LATEST ALREADY GRADED A+ 2025 – 2026
IS A RELATIONSHIP WITH A CUSTOMER A CONFLICT OF
INTEREST - ANSWERS-YES
IS IT A GOOD IDEA TO REPRESENT BOTH PARTIES OF A
DIVORCED COUPLE - ANSWERS-NO
The tax practitioner should not voluntarily inform the IRS of
a taxpayer's noncompliance - ANSWERS-TRUE
Criminal penalties can be monetary, but may also involve
prison time. This is possible when there is willful
misconduct. - ANSWERS-TRUE
Reasonable steps taken by a tax preparer in order to satisfy
compliance with the tax law and ensure that a tax return is
correct. - ANSWERS-DUE DILIGENCE
, Failure or refusal to comply with the Tax Code. - ANSWERS-
NONCOMPLIANCE
Any tax return preparer who is not a signing tax return
preparer, but who prepares all or a substantial portion of a
return or claim for refund with respect to events that have
occurred at the time the advice is rendered. - ANSWERS-
NON SIGNING RETURN PREPARER
Protection from being required to disclose confidential
communications between two parties, such as attorney and
client. - ANSWERS-PRIVILEGE
Official interpretations of the Tax Code by the IRS
Commissioner. They do not have the force and effect of law,
except in those cases in which the law on a particular
subject calls for rules on that subject to be expounded
through regulations. - ANSWERS-REGULATIONS
The individual tax return preparer that has the primary
responsibility for the overall substantive accuracy of the
preparation of the return or claim for refund. - ANSWERS-
Signing Return Preparer
WITH CORRECT ACTUAL QUESTIONS AND
CORRECTLY WELL DEFINED ANSWERS
LATEST ALREADY GRADED A+ 2025 – 2026
IS A RELATIONSHIP WITH A CUSTOMER A CONFLICT OF
INTEREST - ANSWERS-YES
IS IT A GOOD IDEA TO REPRESENT BOTH PARTIES OF A
DIVORCED COUPLE - ANSWERS-NO
The tax practitioner should not voluntarily inform the IRS of
a taxpayer's noncompliance - ANSWERS-TRUE
Criminal penalties can be monetary, but may also involve
prison time. This is possible when there is willful
misconduct. - ANSWERS-TRUE
Reasonable steps taken by a tax preparer in order to satisfy
compliance with the tax law and ensure that a tax return is
correct. - ANSWERS-DUE DILIGENCE
, Failure or refusal to comply with the Tax Code. - ANSWERS-
NONCOMPLIANCE
Any tax return preparer who is not a signing tax return
preparer, but who prepares all or a substantial portion of a
return or claim for refund with respect to events that have
occurred at the time the advice is rendered. - ANSWERS-
NON SIGNING RETURN PREPARER
Protection from being required to disclose confidential
communications between two parties, such as attorney and
client. - ANSWERS-PRIVILEGE
Official interpretations of the Tax Code by the IRS
Commissioner. They do not have the force and effect of law,
except in those cases in which the law on a particular
subject calls for rules on that subject to be expounded
through regulations. - ANSWERS-REGULATIONS
The individual tax return preparer that has the primary
responsibility for the overall substantive accuracy of the
preparation of the return or claim for refund. - ANSWERS-
Signing Return Preparer
