Professional Ethics and Responsibilities in Tax Practice
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.
- 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.
- IRS Penalty Provisions
- Tax Return Positions
- Client Records Request
- Contingent Fees
- Client Errors and Omissions
Who Will Benefit?
- CPAs who are looking to get a refresher on key ethics topics
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