Objectivity may be impaired when a CPA prepares a tax return for a client because:
A) The CPA violates the independence rule
B) The CPA violates the integrity rule
C) The CPA serves in a tax advocacy position for the client
D) The CPA must prepare the tax return solely based on the information provided by the client

Question

Quizplus · Accepted Answer

Serving in a tax advocacy position for a client means that the CPA is focused on promoting the client's best interests and minimizing their tax liability, potentially at the expense of objectivity. The other options, violating independence and integrity rules, would also impair objectivity but are not necessarily present in every situation where objectivity is impaired. The requirement to prepare the tax return solely based on client-provided information is a standard part of the CPA's role in tax preparation and does not in itself impair objectivity.

Objectivity May Be Impaired When a CPA Prepares a Tax