由于美国注册会计师考试是全英文的考试，所以对于很多报考USCPA的考生而言，尽快的熟悉全英文的答题环境也是非常重要的，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REG法规模拟试题，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.Consider withdrawing from preparation of Vee's Year 6 income tax return until the error is corrected.
b.Advise the IRS that Vee's Year 2 income tax return has not been filed.
c.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.
d.Prepare Vee's Year 2 income tax return and submit it to the IRS.
答案：A
以上就是中公财经小编为大整理的美国注册会计师考试REG法规模拟试题，希望能对各位USCPA考生有所帮助，也预祝大家能尽早拿下USCPA证书。
