Name: Ethical Considerations for Tax Practitioners (ETC2)
SKU: ETC2
Price: 19.99 USD
Availability: InStock

Ethical Considerations for Tax Practitioners (ETC2)

Customer Rating

Rated 5 out of 5

Field of Study
Regulatory Ethics (Technical)

Level
Intermediate

Credits
2

Qualifies For

Price: $ 19.99

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. The IRS intends to revise Circular 230, the core of this course. Stay tuned.

Additional information

version	01
Credits	2
Format	On Demand

Pre-requistes:

None

Knowledge Level:

Intermediate

Major Topics:

What sanctions may be applied for violations of Service imposed standards of conduct?
What limitations apply with respect to a written tax opinion?
What limitations does the IRS place on fee arrangements?
Who is a tax practitioner?
What duties does the practitioner have with respect to client records?
What responsibilities does the Office of Professional Responsibility regulate?

Learning Objectives:

State the limitations on contingent fee arrangements
Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS
Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS
Distinguish between ethical responsibilities owed to the Service and the client
Discuss the areas of conflict of interest and solicitation that attend practice before the Service
Identify the Office of Professional Responsibility

Designed For:

CPAs who want to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AR, AZ, CA, CO, DE, FL, ID, LA, MI, MS, NJ, NY, OH, SC, TN, TX, UT, VA, WA, WY); and all EAs.