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Tax Practice Conduct Standards: Circular 230 and AICPA Statements 2023

Sept. 20, 2023 | 8–11:30 a.m. PT

CPE: 4
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Meet the ethics requirement while addressing significant changes in the statutory and regulatory standards that govern tax practitioners. Explore rules that govern professional conduct in tax practice, including responsibilities to advise clients on tax positions and related penalty avoidance—portions of course materials from Kip Dellinger, Practical Guide to Federal Tax Practice Standards (CCH).

  • Product Code


  • Credit Type
    CPE: 4
    CPE-ET: 4
    CPE-Technical: 4
    CTEC-ET: 4
    IRS-ET: 4
  • Intended Audience

    CPAs, attorneys and enrolled agents.

  • NASBA Field of Study

    Regulatory Ethics

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  • Prerequisites


  • Advance Preparation


Learning Objectives

Identify federal and California rules governing the conduct of tax practitioners, including Circular 230, Statements on Standards for Tax Services and statutory requirements

Recognize new federal preparer penalty and disclosure provisions with regard to tax positions

Determine how to implement quality control in tax practice

Major Subjects

  • Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services
  • Tax shelter and reportable transaction issues in depth
  • Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements


Arthur John Dellinger Jr.
As senior tax partner at Cooper Moss Resnick Klein & Co. LLP, Kip Dellinger provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters; this includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. He also represents clients in tax controversy matters and provides services to tax counsel in civil tax matters. He has written several dozen ar...
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