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Professional Ethics and Responsibilities in Tax Practice
Ethics
CPE Self-study

Professional Ethics and Responsibilities in Tax Practice

Gain an overview of Treasury Circular 230 and the AICPA Statements on Standards for Tax Services (SSTSs) and the discuss key provisions in the AICPA Code of Professional Conduct.

$55 - $65
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Regulatory Ethics

Level

Update

CPE Credits

1.5

Author(s)

Catherine R. Allen

Availability

1 year

Learning Outcomes
  • Recall AICPA and IRS rules applicable to fee arrangements.
  • Identify the organizations that set and enforce the ethics rules affecting tax practice.
  • Apply the AICPA's Statements on Standards for Tax Practice to different tax practice scenarios.
  • Identify professional requirements under Circular 230.
Key Topics
  • IRS Penalty Provisions
  • Tax Return Positions
  • Client Records Request
  • Contingent Fees
  • Client Errors and Omissions
Product Details

A refresher on key ethics topics.

It's important to identify the professional and ethical requirements of Treasury Circular 230 and the AICPA Statements on Standards for Tax Services (SSTSs), standards which guide practitioners engaged in tax practice.

This self-study course provides an overview of both standards, as well as key provisions in the AICPA Code of Professional Conduct. In this course, you will gain knowledge on the professional requirements of Treasury Circular 230, which governs the ethical conduct of CPAs as well as attorneys, enrolled agents, enrolled actuaries, and appraisers practicing before the Internal Revenue Service.

This course also reviews AICPA's Statements on Standards for Tax Practice, the ethical tax practice standards for members of the AICPA. After completing this course, you will be able to confidently apply these SSTSs to different tax practice scenarios.

Note: Many states do not accept the AICPA course to meet the Ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.

Who Will Benefit
  • CPAs who are looking to get a refresher on key ethics topics
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$65.00
AICPA Members
Online
$55.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

Contact us
Credit Info
CPE Credits
Online
1.5
NASBA Field of Study
Regulatory Ethics
Level
Update
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Catherine R. Allen
CPA
Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Professional Ethics and Responsibilities in Tax Practice
Online
$65.00
Nonmember Price
$65.00
Price excluding sales tax
$65.00
Do you have an AICPA membership? 
Log in to apply your member discount.

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