According to AICPA Rules, the CPA Cannot Take an Aggressive

question 131

Short Answer

According to AICPA rules, the CPA cannot take an aggressive tax return position on the basis of the "audit ____________________."

---

Definitions:

Common Resource

A resource that is available to all users, but which can be depleted if overused, such as fisheries, clean air, and public parks.

E-books

Digital versions of books, readable on electronic devices such as computers, tablets, and e-readers.

National Defense

Government-provided security against foreign aggression, encompassing the military forces and other defense measures.

Common Resource

A resource like air or water that is not owned by anyone, is available for everyone to use, but can become depleted if overused.