A professional accountant may be
associated with a tax return that
a. Contains a false or misleading statement.
b. Contains statements or information
furnished recklessly or without any real
knowledge of whether they are true or
false.
c. Omits or obscures information required
to be submitted and such omission or
obscurity would mislead the revenue
authorities.
d. Uses of estimates if such use is
generally acceptable or if it is
impractical under the circumstances
to obtain exact data
associated with a tax return that
a. Contains a false or misleading statement.
b. Contains statements or information
furnished recklessly or without any real
knowledge of whether they are true or
false.
c. Omits or obscures information required
to be submitted and such omission or
obscurity would mislead the revenue
authorities.
d. Uses of estimates if such use is
generally acceptable or if it is
impractical under the circumstances
to obtain exact data