Virtual
Tax Practice Conduct Standards: Circular 230 and AICPA Statements 2023
Jan. 17, 2024 | 8–11:30 a.m. PT
CPE: 4
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$159.00
Nonmember
$209.00
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Overview
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
1000001658-118815
Credit Type
CPE: 4CPE-ET: 4CPE-Technical: 4CTEC-ET: 4IRS-ET: 4Intended Audience
CPAs, attorneys and enrolled agents.
NASBA Field of Study
Regulatory Ethics
Level of Difficulty
Overview
Prerequisites
None
Advance Preparation
None
Learning Objectives
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
Other Dates
Faculty
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...