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CPE Self-Study

Professional Ethics and Responsibilities in Tax Practice

  • $49.00-$59.00
    Professional Ethics and Responsibilities in Tax Practice Online Access Product #: 158705
    AICPA Member: $49.00
    Non-Member: $59.00

Treasury Circular 230 and the AICPA Statements on Standards for Tax Services (SSTSs) both guide practitioners engaged in a tax practice. Treasury Circular 230 governs the ethical conduct of CPAs as well as attorneys, enrolled agents, enrolled actuaries, and appraisers practicing before the Internal Revenue Service. The SSTSs are the ethical tax practice standards for members of the AICPA. This CPE course provides an overview of both standards of tax practice as well as key provisions in the AICPA Code of Professional Conduct.

Topics Discussed

  • IRS Penalty Provisions
  • Tax Return Positions
  • Client Records Request
  • Contingent Fees
  • Client Errors and Omissions

Learning Objectives

  • Recall AICPA and IRS rules applicable to fee arrangements.
  • Identify the organizations that set and enforce the ethics rules affecting tax practice.
  • Apply the AICPA’s Statements on Standards for Tax Practice to different tax practice scenarios.
  • Identify professional requirements under Circular 230.

System Requirements

About the Authors

Catherine R. Allen, CPA

Catherine R. Allen, CPA of Audit Conduct, LLC helps CPA firms comply with auditor independence and professional ethics rules. She develops numerous AICPA courses on professional ethics, independence, and related topics. Cathy was a Managing Director in the Independence Office of a Big 4 accounting firm and formerly served as staff to the AICPA Professional Ethics Executive Committee, where she was instrumental in developing standards and tools for the profession like the AICPA Plain English Guide to Independence and the Conceptual Framework for Independence.



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.