[過去ログ] 雑談しようよ!!!!!!!! Part 61 (1002レス)
上下前次1-新
このスレッドは過去ログ倉庫に格納されています。
次スレ検索 歴削→次スレ 栞削→次スレ 過去ログメニュー
763: 2024/12/18(水)07:59 AAS
What is the difference between 'a tax preparer' and 'a licensed tax accountant'?
The key difference between a tax preparer and a licensed tax accountant lies in their qualifications, scope of work, and legal responsibilities.
1. Tax Preparer
A. Qualifications: Generally, no special certifications or licenses are required to become a tax preparer. In the U.S., tax preparers must obtain a PTIN (Preparer Tax Identification Number) from the IRS to legally prepare tax returns.
B. Scope of Work: Tax preparers primarily assist with preparing and submitting individual tax returns. They usually handle simple or straightforward tax filings.
C. Legal Responsibility: If errors occur on a tax return, the taxpayer is often held responsible. However, tax preparers can still face criminal charges, as in the case of Rafael Alvarez, if they knowingly engage in fraudulent or illegal activity.
2. Licensed Tax Accountant (CPA or EA)
A. Qualifications: A licensed tax accountant must hold professional certifications such as Certified Public Accountant (CPA) or Enrolled Agent (EA). These credentials require rigorous exams, professional experience, and licensing from state boards or the IRS.
B. Scope of Work:
Complex tax planning and consulting
Representation of clients during IRS audits and tax disputes
Preparation of financial statements, corporate taxes, and estate taxes
3. Legal authority to act as a taxpayer’s representative before the IRS
Legal Responsibility: Licensed tax accountants are held to high ethical and professional standards. Errors or misconduct can lead to serious penalties, including the loss of their license. They are also legally accountable for the quality of their work.
上下前次1-新書関写板覧索設栞歴
あと 239 レスあります
スレ情報 赤レス抽出 画像レス抽出 歴の未読スレ AAサムネイル
ぬこの手 ぬこTOP 0.011s