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Technical

Professional Ethics and Responsibilities in Tax Practice Logo aicpa

  Catherine R. Allen, CPA |   $49.00 - 59.00 |   CPE: 1.5 |   AICPA |   Jan 2019 |   Regulatory Ethics |   AICPA Store
A refresher on key ethics topics.
Who Will Benefit?
  • CPAs who are looking to get a refresher on key ethics topics
Key Topics
  • 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.

It's important to identify the professional and ethical requirements of Treasury Circular 230 and the AICPA Statements on Standards for Tax Services (SSTSs), standards which guide practitioners engaged in tax practice.

This self-study course provides an overview of both standards, as well as key provisions in the AICPA Code of Professional Conduct. In this course, you will gain knowledge on the professional requirements of Treasury Circular 230, which governs the ethical conduct of CPAs as well as attorneys, enrolled agents, enrolled actuaries, and appraisers practicing before the Internal Revenue Service.

This course also reviews AICPA's Statements on Standards for Tax Practice, the ethical tax practice standards for members of the AICPA. After completing this course, you will be able to confidently apply these SSTSs to different tax practice scenarios.

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.

Topics covered:
  • Tax: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Tax: Technical: Practice management & professional standards, Foundational

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