Virtual
Tax Practice Conduct Standards: Circular 230 and AICPA Statements 2023
Date: Nov. 28, 2023
Time: 8 – 11:30 a.m. PT
Overview
Meet the ethics requirement while addressing significant changes in the statutory and regulatory standards that govern tax practitioners. We'll 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 are from Kip Dellinger's Practical Guide to Federal Tax Practice Standards (CCH).
CalCPA Members: This course qualifies for the four hours of free ethics credits per membership year. Learn more.
Product Code
1000001658-118814
Credit Type
CPE: 4CPE-ET: 4CPE-Technical: 4CTEC-ET: 4IRS-ET: 4Accessibility
Closed Captioning Available
Intended 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
Faculty
Additional Details
This course was recorded on 5/30/2023. The instructor will be available via the chat feature to answer questions during the presentation.