Under Statements on Standards for Tax Services No

question 53

Multiple Choice

Under Statements on Standards for Tax Services No. 3 (SSTS No. 3) , a CPA preparing a tax return should perform all of the actions EXCEPT:

• A)independently confirm the accuracy of the taxpayer's information
• B)obtain additional information if the taxpayer's information appears tobe incorrect or incomplete
• C)review the prior year's return when feasible
• D)determine when conditions for a deduction have been met

---

Definitions:

Ambiguity

The quality of being open to more than one interpretation; lack of definiteness or clarity in meaning.

Intuitive Skill

An ability to understand or know something immediately based on feelings rather than facts, often playing a critical role in rapid decision-making.

Learned Skill

A capability or expertise acquired or enhanced through practice, training, or experience.

SBAR

An acronym for Situation, Background, Assessment, Recommendation - a communication framework used in healthcare to facilitate prompt and appropriate communication.