Under professional accounting guidelines (ICAN/IFAC), an accountant who discovers a material inadvertent error in a client's previously filed tax return is ethically obligated to notify the tax authorities directly without prior consultation with or authorization from the client.
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False. When an accountant uncovers a past tax error, confidentiality rules mandate that the accountant inform the client and advise corrective action rather than disclosing it directly to tax authorities without permission, unless legally compelled.
The statement is false because standard professional ethics require an accountant to inform the client of any identified tax filing errors and request authorization to correct them, rather than disclosing client information directly to tax authorities without consent.
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Confidentiality and Tax Error Disclosure