Ethics for Tax Professionals (WEBS0720)

Thursday, December 14, 2017 | 10:00AM - 12:00PM (Registration at 9:30 AM) EST |

Description

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 whether this program satisfies your state's ethics requirements.

Objectives

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

Cost

Standard Registration: $89 SCACPA Members, $109 Non-Members

Major Topics

  • 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
  • Abolishment of the disclaimer requirement

DETAILS

Course Code:
WEBS0720

Credits:
2.00 Regulatory Ethics

Field of Study:
Regulatory Ethics

Vendor:
Surgent McCoy CPE, LLC

Course Type:
Webinars/Webcasts

Level:
Basic

Prerequisite:
None

Advanced Preparation:
None

 

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