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| All members in the American Institute of CPAs are in America. | False- As noted under "About the AICPA," the AICPA has members in 144 countries. |
| Is membership in the AICPA required to practice as a CPA? | No-Licensing authority for CPAs is governed by each state's Board of Accountancy. |
| Which of the following requirements apply to AICPA regular members? | Pass the CPA exam, Agree to abide by AICPA Bylaws and Code of Professional Conduct, Meet certain continuing education requirements,Have a CPA certificate |
| The AICPA's Tax Team works to improve the tax system for CPAs and the public. What is the team's main emphasis in this effort? | Tax simplification |
| The principles of the Code of Conduct express the profession's recognition of its responsibility to which group(s)? | Public, colleague, and client |
| AICPA members are required to observe the following.. | Public interest and due care |
| True or false?: The principle of objectivity is only relevant to attest engagements. | False Normally, the principle of objectivity arises in the context of an attest engagement. It can arise in tax practice as well. |
| The principle of due care obligates members to which of the following? | Maintain competence |
| Can a member of public practice prepare a client's tax return for a contingent fee? | No-a member in public practice shall not, among other things, prepare an original or amended tax return or claim for a tax refund for a contingent fee for any client. |
| Under SSTS No. 1, is a member obligated to advise their clients regarding potential IRS penalties associated with recommended tax positions? | Yes Under SSTS No. 1 ¶6, members should advise their clients of any potential penalties as well as any opportunities to avoid them by disclosing a given position on the return. |
| Under SSTS No. 1, does a member have the right to act as the client's advocate? | Correct Answer Yes Under SSTS No. 1 ¶8, members have "both the right and the responsibility" to be advocates for their clients with regard to positions that satisfy the relevant SSTS standards. |
| Under SSTS No. 3, a member must verify information furnished by the taxpayer. | False Under SSTS No. 3 ¶2, "In preparing or signing a return, a member may in good faith rely, without verification, on information furnished by the taxpayer or by third parties." |
| True or false? Under SSTS No. 4, members are prohibited from using estimates in the preparation of a tax return. | False Under SSTS No. 4 ¶2, "Unless prohibited by statute or by rule, a member may use the taxpayer's estimates in the preparation of a tax return if it is not practical to obtain exact data and the member determines that the estimates are reasonable based on facts and circumstances known to the member." |
| True or false? Under SSTS No. 6, if a member becomes aware of an error in a client's tax return, the member is generally required to inform the IRS of the error. | True Under SSTS No. 6 ¶4, members "are not allowed to inform the taxing authority without the taxpayer’s permission, except when required by law." |