According to the AICPA Statements on Standards for Tax Services

question 33

Multiple Choice

According to the AICPA Statements on Standards for Tax Services, a CPA should do all of the following except

• A)The CPA should only recommend to a client that a position be taken or prepare a return with a position that can be sustained administratively or judicially.
• B)The CPA should not rely on a third party in preparing a return.
• C)A CPA may recommend a tax return position that differs from the way an item was previously treated in an IRS examination, IRS appeal, or a court decision for that taxpayer, unless that taxpayer is bound to a specific treatment for the item in the later year.
• D)All of the above
• E)None of the above

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Definitions:

Sporophyte

The diploid, spore-producing phase in the life cycle of a plant that alternates with the gametophyte.

Microsporocyte

A type of cell found in plants that undergoes meiosis to produce microspores, which eventually develop into male gametophytes.

Monocots

refer to a group of flowering plants whose seeds typically contain one embryonic leaf, or cotyledon.

Cotyledons

Embryonic leaves in seed-bearing plants, which are the first to appear from a germinating seed and play a key role in photosynthesis and nutrient storage.