This is a Self-Study / On-Demand event. In the event title, "Webcast" indicates the event has a self-paced webcast to view with the materials to complete the self-study. "Download" indicates the user downloads only the materials to complete the self-study.
|Full time Accounting Educator:||None|
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. This seminar will qualify for technical credit only beginning July 1, 2020.
- Understand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis
- 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