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CPE Self-Study

Professional Ethics and Responsibilities in Tax Practice

  • $39.00-$49.00
    Professional Ethics and Responsibilities in Tax Practice Availability : Online Access Product #: 158707
    AICPA Member: $39.00
    Non-Member: $49.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-ETPP230

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.

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.

Topics Discussed

  • 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

Note: Many states do not accept the AICPA course to meet the Ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.

System Requirements

About the Authors

Catherine R. Allen, CPA

Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.