Ethics for Tax Professionals (2 hours)

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Jul 13, 2020

Registration: 6:30 AM / Program: 7:00 AM - 9:00 AM Pacific Time

Fees

Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code.

Note: Beginning July 1, 2020, ALL active and inactive licensees are required to take an Oregon-specific ethics course to meet the CPE requirement for renewal. This means licensees renewing in 2021 and beyond will be affected by the rule change.

Designed For

Any tax practitioner who wishes to be informed or updated with respect to the Circular 230 rules of conduct that apply to tax return preparers

Objectives

  • Understand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis

Major Subjects

  • What does practicing before the IRS mean?
  • Who may practice before the IRS?
  • What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return?
  • May a tax preparer rely on the work of other tax return preparers?
  • May a tax preparer rely on and use client provided information?
  • Standards associated with giving advice to clients
  • Abolishment of the disclaimer requirement

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email profdev@orcpa.org.