The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.

本课程主要面向财务报表编制者和使用者，以及具备国际财务报告准则初步知识的会计学学生。

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According to the above analysis and evaluation, the author gives some constructive Suggestions from the CSRs' preparers, the user and the regulator.

针对上述问题，在本文研究与分析基础上，作者在最后分别从报告的编制者、使用者以及监管者不同角度给出了自己的建议。

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In the past decade, the Justice Department's tax Division has obtained injunctions against hundreds of tax return preparers and tax fraud promoters.

在过去十年里，司法部税务司已经取得了成百上千份禁制令来打击税务欺诈推动者。

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The due diligence checklist was intended to assist tax preparers with returns claiming the EITC.

FORBES: IRS Proposes New Regulations for Submitting EITC Claims

In fact, several former Quick Sam tax return preparers pled guilty to tax-related crimes.

FORBES: Is Being Barred From Filing Taxes Punishment Or Prize?

You supply a review of the rules and the penalties that apply to Tax Return Preparers.

FORBES: Dear IRS: A Tax Pro Fires Back