A CPA Performs Tax Advisory Services,but It Does Not Provide

question 34

Multiple Choice

A CPA performs tax advisory services,but it does not provide tax return preparation services.For this CPA,the most significant conflict of interest that is likely to arise is between:

• A) The AICPA's Code of Professional Conduct and IRS Regulations regarding professional conduct
• B) The Internal Revenue Code and state tax codes
• C) The client and the IRS
• D) The duty of loyalty to the client and a duty to the public interest

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Definitions:

Public Prosecutors

Government officials responsible for presenting cases against individuals or entities accused of breaking the law.

Public Prosecutor

An individual, acting as a trial lawyer, who initiates and conducts cases in the government's name and on behalf of the people.

Government Agency

A permanent or semi-permanent organization in the government that is responsible for the oversight and administration of specific functions.

Legal Aid Offices

Organizations dedicated to providing free or low-cost legal assistance to those unable to afford legal representation.