Course ID: TAXE4

Tax Practitioner Responsibilities and Ethics

Tax practitioners are under increased regulation as to their tax practices. Both the IRS and AICPA have increased the responsibilities of practitioners. The IRS imposes penalties for those who do not follow their regulations. Many practitioners are not aware of how simple procedures can result in severe disciplinary action.


LEARNING OBJECTIVES
  • Participants will be able to:
  • Understand responsibilities that are required by Circular 230
  • Understand complex preparer penalties and ways to avoid them
  • Understand how the AICPA Code of Professional Conduct, Tax Standards, and Attestation Standards affect tax practitioners
  • Understand the need to properly address (or avoid) client requests for comfort letters

MAJOR TOPICS
  • IRS Circular 230
  • Tax penalties
  • AICPA Code of Conduct
  • Statements on Standards for Tax Services (SSTSs)

DESIGNED FOR
All tax practitioners who prepare or sign tax returns.

FIELD OF STUDY
Regulatory Ethics

PREREQUISITES
None

COURSE PRODUCER
Loscalzo Associates

CPE CREDITS
4.0

LEVEL
Intermediate
 

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