Ethics for CPAs
According to circular 230, written tax advice must ✔✔Yes
C.
Which one of the following would be a violation of the Integrity and Objectivity Rule as it
relates to knowing misrepresentations in the preparation of financial statements or records?
✔✔Yes
C. [right]
A conflict of interest exists when _____. ✔✔Yes
C. [right]
Circular 230 ______. ✔✔Yes
B. [right]
Independence would not be impaired in which one of the following situations? ✔✔Yes
C.
All tax return preparers must _________. ✔✔Yes
A. have a PTIN
Which of the following is permitted when a practitioner is disbarred from practicing before the
IRS? ✔✔Yes
B. [right]
Which of the following is not included in the three-step approach employed in the Conceptual
Framework for Members in Public Practice? ✔✔Yes
A. Discuss the threat with management.
Which of the following represents a covered member? ✔✔Yes
D.
In the performance of any professional service, a member shall do which of the following?
✔✔Yes
C.
According to circular 230, written tax advice must ✔✔Yes
C.
Which one of the following would be a violation of the Integrity and Objectivity Rule as it
relates to knowing misrepresentations in the preparation of financial statements or records?
✔✔Yes
C. [right]
A conflict of interest exists when _____. ✔✔Yes
C. [right]
Circular 230 ______. ✔✔Yes
B. [right]
Independence would not be impaired in which one of the following situations? ✔✔Yes
C.
All tax return preparers must _________. ✔✔Yes
A. have a PTIN
Which of the following is permitted when a practitioner is disbarred from practicing before the
IRS? ✔✔Yes
B. [right]
Which of the following is not included in the three-step approach employed in the Conceptual
Framework for Members in Public Practice? ✔✔Yes
A. Discuss the threat with management.
Which of the following represents a covered member? ✔✔Yes
D.
In the performance of any professional service, a member shall do which of the following?
✔✔Yes
C.
