Which of the Following Is CORRECT About a CPA's Responsibility

question 37

Multiple Choice

Which of the following is CORRECT about a CPA's responsibility with regard totax return positions under Statements on Standards for Tax Services No. 1 (SSTS No. 1) ?

• A)A CPA may not base his or her position on authority that is not approved by the IRS under Section 6662 (accuracy-related penalty).
• B)A CPA may sign a return which has a tax position that has a realistic possibility of being sustained on the merits.
• C)A CPA may not sign a return which has any tax position that is not fully disclosed.
• D)All of these are correct.

Recognize classical conditioning examples in animals and humans across various settings.

Identify key contributors to the field of classical conditioning and their primary experiments.

Explain how classical conditioning can be used to modify behaviors.

Understand the concept of preparedness in conditioning.