报考美国注册会计师考试的考生，有很多不知道该如何准备全英文考试，为了帮助大家更好的备考，中公财经小编为大整理了一份美国注册会计师考试FAR财务会计与报告模拟练习题，详情如下：
A tax return preparer is not required to:
Audit the corporate records
Examine the business operations
Copy all underlying documents
In preparing a client's current-year individual income tax return, a tax practitioner discovers an error in the prior year's return. Under the rules of practice, the tax practitioner:
a. Is barred from preparing the current year's return until the prior-year error is rectified.
b. Is required to notify the IRS of the error.
c. Must file an amended return to correct the error.
d. Must advise the client of the error.
【正确答案】D
以上就是中公财经小编为大家整理的美国注册会计师考试FAR财务会计与报告模拟练习题，希望能对大家有所帮助，也预祝大家能尽早拿下USCPA证书。想了解更多USCPA相关资讯，请持续关注美国注册会计师考试网。
