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audit0119 > Business Law > Flashcards

Business Law Flashcards

0
Q

Gramm-Leach Bliltley ( Financial Modernization) Act of 1999

A

Protection of client information. Tax preparer belong to FTC

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1
Q

Actual authority vs apparent authority

A

Actual - express, implied/ privity -creation ratification. Apparent - 3rd party. Estoppel (x undisclosed principal

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2
Q

Covered Opinion

A

Circular 230 tax avoidance

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3
Q

Tax position

A

At least 20% probability of tax position being upheld under examination

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4
Q

67 age discrimination in employment act

A

Minimum 45 yr old. Min # of employee 20

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5
Q

Cumulative voting

A

Minority share holder opportunity

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audit0119 (16 decks)

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