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：
Vee Corp. retained Walter, CPA, to prepare its Year 6 income tax return. During the engagement, Walter discovered that Vee had failed to file its Year 2 income tax return. What is Walter's professional responsibility regarding Vee's unfiled Year 2 income tax return?
a. Advise the IRS that Vee's Year 2 income tax return has not been filed.
b. Prepare Vee's Year 2 income tax return and submit it to the IRS.
c. Consider withdrawing from preparation of Vee's Year 6 income tax return until the error is corrected.
d. Advise Vee that the Year 2 income tax return has not been filed and recommend that Vee ignore filing its Year 2 return since the statute of limitations has passed.
【正确答案】C
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。
