很多想要报考USCPA考试的考生，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USCPA考前练习：REG法规模拟试题，详情如下：
1.A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:
a. To enable the tax processor to electronically compute the taxpayer's liability.
b. To enable a third party to solicit business from the taxpayer.
c. Under an administrative order by a state agency that registers tax return preparers.
d. For peer review.
答案：B
2.A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:
a. Audit the corporate records.
b. Examine business operations.
c. Make reasonable inquiries when taxpayer information appears incorrect.
d. Copy all underlying documents.
答案：C
以上就是中公财经小编为大整理的USCPA考前练习：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。
