General Ethics for Tax Practitioners (2 hours) – Download

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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.

Fees

Member Fee: $39.00
Nonmember Fee: $39.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.

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.

Designed For

CPAs desiring to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AK, AZ, DE, FL, ID, LA, MS, NJ, NY, OH, SC, TN, TX, UT, VA, WA, WY)

Objectives

  • Identify the Office of Professional Responsibility
  • Distinguish between ethical responsibilities owed to the Service and the client
  • State the limitations on contingent fee arrangements
  • Discuss the areas of conflict of interest and solicitation that attend practice before the Service
  • Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS
  • Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS

Major Subjects

  • Who is a tax practitioner?
  • What responsibilities does the Office of Professional Responsibility regulate?
  • What limitations does the IRS place on fee arrangements?
  • What duties does the practitioner have with respect to client records?
  • What limitations apply with respect to a written tax opinion?
  • What sanctions may be applied for violations of Service imposed standards of conduct?