Surgent's General Ethics for Tax Practitioners Download

Course Details

Date

Self-Study

Field of Study

Ethics

CPE Credit

2 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

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.

Highlights

  • 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?

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

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)

Course Pricing

WYOCPA Member Fee
$39.00

Non-Member Fee
$51.00

Your Price
$51.00

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