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Tax Practice Ethics (LIET02/23)

Event Description

This course is designed to be an overview for all CPAs and their associates of circular 230, AICPA General Standards and AICPA statements on standards for tax services.

Enrolled Agent Approved

Designed For

All CPA’s and their associates who are engaged in giving tax advice or preparing forms to be filed with IRS or other authorities.

Objectives

  • Apply ethical standards to all situations where CPA’s advice will be responsible for representations to authorities and return positions

Major Subjects

  • Circular 230
  • AICPA general standards
  • AICPA statements on standards for tax services.
  • South Carolina Law
  • Internal revenue code penalty provisions