选择题：注册税务师执业时，遇有下列( )情形之一的，应当拒绝出具有关报告。

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  • 题目类型：选择题
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题目内容：

注册税务师执业时，遇有下列( )情形之一的，应当拒绝出具有关报告。

A.委托人示意其作不实报告或者不当证明的

B.委托人故意不提供有关资料和文件的

C.税务机关不认可本事务所鉴证报告的

D.因委托人有其他不合理要求，致使注册税务师出具的报告不能对涉税的重要事项作出正确表述的

E.委托人部分相关资料遗失，确实无法提供的

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