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Self-StudySELECT STARTING AT $39

Downloadable PDF

Credits: 2

Qualifies For: IRS

$39
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  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

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General Ethics for Tax Practitioners (ETX1)

  • Customer Rating
  • Field of Study
    Ethics (Regulatory)
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

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.

Major Topics:

  • 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 is a covered tax opinion?
  • Under what circumstances does a legend protect a practitioner from a covered opinion?
  • What limitations apply with respect to a written tax opinion?
  • What sanctions may be applied for violations of Service imposed standards of conduct?

Learning 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;
  • Apply the requirements, or avoid the implications, of a covered opinion;
  • Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS; and
  • Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS.

Who should take this course:

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, LA, MS, NJ, NY, OH, SC, TN, TX, VA, WA, WY)

Prerequisite:

None

Advanced Preparation:

None

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