9月22日USCPA模拟习题：职业责任与证券监管
　　高顿网校小编为各位USCPA考生准备的模拟职业责任与证券监管习题及答案，题目、分析如下！
　　Which, if any, of the following could result in penalties against an income tax return preparer?
　　I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.
　　II.A willful attempt to understate any client's tax liability on a return or claim for refund.
　　a.II only.
　　b.Neither I nor II.
　　c.Both I and II.
　　d.I only.
　　Explanation
　　Choice "c" is correct. Both I and II. Knowing or reckless disclosure or use of tax information obtained in preparing a return and a willful attempt to understate any client's tax liability on a return or claim for refund could both result in penalties against an income tax return preparer.
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