Professional Ethics and Responsibilities in Tax Practice

This course will use several mini-case studies to introduce you to the primary rules of conduct and professional responsibilities governing tax practice.

Objectives:

• 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

Prerequisite: None

Advanced Preparation: None