A Tax Return Preparer Generally Has a Professional Duty To

question 23

Multiple Choice

A tax return preparer generally has a professional duty to:

• A) Review, but not verify, all documents supporting a client's reported deductions
• B) Review and verify all documents supporting a client's reported deductions if the deduction amounts are material
• C) Review and verify all documents supporting a client's reported deductions, regardless of whether the deduction amounts are material or immaterial
• D) Neither review nor verify the documents supporting a client's reported deductions

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Definitions:

Satisfaction

The feeling of fulfillment or pleasure arising from the attainment of one's goals or desires.

Celerity

Speed with which an individual initiates interaction with his or her environment

Interaction

The reciprocal action or influence between entities, such as people, objects, or concepts, within a particular context.

Environment

The surrounding conditions or factors, including social, physical, and economic, that influence individuals' living and working conditions.