This course will use several mini-case studies to introduce you to the primary rules of conduct and professional responsibilities governing tax practice.
- Understand the ethical rules that apply to you as a tax practitioner practicing before the IRS and as an AICPA member
- Identify the organizations that set and enforce the ethics rules affecting tax practice
- Describe the standards of competence and due professional care
- Identify professional requirements for avoiding conflicts of interest and for maintaining confidentiality when tax services are performed
- Describe the Internal Revenue Code provisions for preparer penalties and the use or disclosure of taxpayer information
- Identify resources to help address questions on professional ethics and responsibilities that arise in practice
Advanced Preparation: None