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Decks in this class (18)

Treasury Department Circular 230
List the components of the intern...,
What is circular 230,
List the general requirements of ...
4  cards
Statements on Standards for Tax Services
List the grounds on which a cpa c...,
List the circumstances in which u...,
When can estimates be used on a t...
17  cards
Internal Revenue Code of 1986 (TRP)
Define tax return preparer trp,
List unreasonable positions,
True or false a tax return prepar...
3  cards
Licensing and Disciplinary Systems
Who grants cpa licenses,
What does the acronym jeep stand for,
List the activities for which a c...
5  cards
Malpractice Liability
What are the 4 main topics of mal...,
What is implied agreement,
An accountant is generally not li...
16  cards
Federal Statutory Liability
What does fcpa stand for and what...,
What are the 2 provisions of fcpa,
What are the criminal penalties f...
15  cards
Privileged Communications, Confidentiality, and Privacy Acts
T f the federal courts recognize ...,
T f the irs extends a modest test...,
What are the exceptions to confid...
6  cards
Introduction and Classification
Define contract,
Common law is developed by what,
T f common law requires more deta...
24  cards
Formation - Offer & Acceptance
Define offerror,
Define offeree,
What are the requirements for the...
26  cards
Consideration
What is an example of pre existin...,
How many years pertain to the sta...,
What are the exceptions to the co...
9  cards
Statute of Frauds & Records
What types of contracts must be i...,
T f a contract that promises to p...,
What is a guarantor
9  cards
Defenses to Formation
What are the 5 types of defenses ...,
What is duress,
What are the types of capacity fo...
17  cards
Performance & Remedies
T f implied in every contract are...,
List the various types of conditi...,
What is a precedent condition
23  cards
Third Party Rights
Assignment exceptions are prohibi...,
Delegation exceptions are prohibi...,
T f a novation is not required to...
12  cards
Application & Formation
When a contract involves both ser...,
T f when a contract involves both...,
Sale of goods ucc or common law
15  cards
Title & Risk of Loss
T f if there is no document of ti...,
T f if there is a document of tit...,
Tender means what
6  cards
Warranties
What is caveat emptor,
What are the 4 types of warranties,
In order to disclaim the implied ...
9  cards
Performance
0  cards

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CPA - REG

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