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Ethics Task-Based Simulations

1. Heidi is a certified public accountant who prepared a tax return for her client, Gunn
Enterprises, Inc. Once complete, the tax return was reviewed and then mailed to the
client. However, because Gunn had a balance due on its account, Heidi refused to
sign the completed tax return. The client mailed the unsigned tax return to the IRS
and received a refund shortly after.

Research and cite the appropriate IRC section that addresses the penalty for a
return preparer's failure to sign a return.

Enter your response in the answer fields below. Guidance on correctly structuring
your response appears above and below the answer fields.

IRC § ( )

2. For the following individual actions: In the second column identify if the action
represents a violation of IRS ethics or not: RESPONSE = YES or NO.

In the second column, select from the option list provided whether the practitioner will
be suspended from practice, subject to a fine as a result of his or her actions, both, or
neither.

In the third column, identify the disciplinary actions the practitioner will face as:
suspended from practice, subject to a fine as a result of his or her actions, both,
or neither.

ACTION VIOLATION (YES or NO) DISCIPLINARY ACTIONS


1. A CPA unknowingly
prepares a frivolous tax
return for one of its clients.
2. In a non-tax related
matter, a CPA is found
guilty of perjury in a court
of law.
3. A CPA discloses
confidential client
information in accordance
with a valid court
subpoena.
4. A CPA knowingly
prepares a fraudulent tax
return on behalf of the
CPA’s brother.
5. A new CPA advertises
their hourly rates and the
fee range for specific
routine services.
6. A CPA does not notify
the IRS after discovering a
client’s noncompliance
with U.S. revenue laws.
7. A CPA threatens to
release confidential client
information if a client does
not sign a fraudulent tax
return that will benefit the
CPA.
8. A CPA retained a list of
taxpayer names,
identification numbers, tax
years, and types of returns
for 4 years.
9. A CPA discloses
confidential client
information for the purpose
of accomplishing a quality
review.
10. A CPA negotiates a
client’s refund check.

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