Ethics Update: Ethics Issues for the CPA (Including a Guide to Circular 230)

Overview

Yes, taking an ethics course is a requirement to keep your CPA license.  But that doesn’t mean that an ethics course can’t be practical and meaningful.  This update course is meant to give the CPA four hours of ethics CPE but at the same time provide a detailed analysis of the Circular 230 rules for conduct of a tax practice.  Best practices and guidance issues will also be provided.  

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Prerequisites

None

Objectives

• To provide the CPA four hours of ethics CPE but at the same time provide a detailed analysis of the Circular 230 rules for conduct of a tax practice. 

Highlights

• Understanding the Taxpayers Bill of Rights
• Oversight of the Tax Profession
• Various Circular 230 issues
  • Practice before the IRS
  • Definition of a preparer
  • Rules of written advice
• Unenrolled return preparers
• Unlicensed activity
• Record requests
• Confidentiality
• Use of a third-party service provider
• Knowledge of client’s omissions
• Best practices
• Due diligence
• Competence
• Independence
• Conflicts of Interest
• Written advice
• False Opinions
• National Level Standards