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Detail
ArtikelTax Return Preparation Mistakes  
Oleh: Soled, Jay A. ; Goodman, Leonard
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 209 no. 6 (Jun. 2010), page 62-66.
Topik: liability; Ethical Obligations
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.29
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelTax Preparation Mistakes Errors and omissions in preparing tax returns can occur easily. You might accidentally enter a number incorrectly, misinterpret a law, or misconstrue the client’s facts. Later, before an IRS audit, you might discover the mistake, raising gut-wrenching questions: Do you call the mistake to your client’s attention? Do you advise the client to file an amended tax return? If so, by acknowledging the mistake, have you essentially conceded that you have committed malpractice? What, if anything, can you do to limit your professional liability?
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