Regulatory Ethics

Surgent’s Ethics for Tax Professionals (EFTP) (SSET03/19)

By |2018-12-14T08:27:55+00:00June 30th, 2019|

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.

Surgent’s Ethical Standards for Tax Practitioners (ESTP) (SSET04/19)

By |2018-12-14T08:33:08+00:00June 30th, 2019|

The purpose of this program is to discuss and explain the most important ethical rules that govern the conduct of both certificated and non-certificated tax practitioners as set forth in Circular 230. The program's focus will be on those rules of conduct that tax practitioners will encounter when they prepare tax returns for clients. Of particular concern will be special ethical rules that apply to individuals who satisfy the IRS's Annual Filing Season Program.

Surgent’s Transitioning to the Professional World (Audit Skills Training – Level 1) (A1M1) (SSET01/19)

By |2018-12-14T08:50:17+00:00June 30th, 2019|

New accountants must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.

Surgent’s Independence — Nonattest and Attest Services (Audit Skills Training – Level 3) (A3M1) (SSET02/19)

By |2018-12-14T08:45:11+00:00June 30th, 2019|

The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.

Professional Conduct for South Carolina CPAs (Livestream) (LIET09/19)

By |2018-12-14T08:24:51+00:00June 19th, 2019|

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.

Professional Conduct for South Carolina CPAs (Rebroadcast) (LIET11/19)

By |2018-12-14T08:39:26+00:00December 27th, 2018|

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.