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Professional Ethics and Responsibilities in Tax Practice

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Online Access
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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.

Prerequisite: None

Advanced Preparation: None

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 2
Professional Ethics and Responsibilities in Tax Practice
CPE On-Demand , 2016
Product# 158705
Availability: Online Access 1 Year
For registered users only
AICPA Member:$49.00
Your Price:$59.00
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