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Need more CPE credits? Get this course plus 12 months of unlimited self-study for just $499!

General Ethics for Tax Practitioners (ETX1)

  • Format Self-Study Download
  • Credits 2
  • Level Intermediate
  • Field of Study Ethics (Regulatory) (2)

$39.00


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:

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)

None

None

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