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Ethics for Tax Professionals (Z1-EFTP-2020-01-SSWC)

100 Minutes
On demand - Video

On Demand - Video

2 CPE Credits in PE

OVERVIEW

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. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state’s ethics requirements.

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.

BENEFITS

  • 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
  • Abolition of the disclaimer requirement
  • When must a tax preparer examine a client’s books and records?

HIGHLIGHTS

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

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

PRICING

$89.00 - Member

$109.00 - Nonmember

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

Surgent

ALSO QUALIFIES FOR