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Real-World Business Ethics for Tax Practitioners

Author/Moderator: Robert W. Walter, J.D.
Publisher: AICPA
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Explore case studies drawn from real-life situations involving CPAs in tax practice. From tax shelters to preparing small business tax returns, learn about ethical issues in the context of tax services and taking positions on tax issues that range from “probable” to “more likely than not” to a “realistic possibility.” Gain insight by placing yourself in situations that require application and understanding of relevant ethical considerations and standards established by the Service, AICPA, Circular 230, and the Code. Consider real-world tax questions that deal with independence, knowledge of errors in returns, advice to taxpayers, fees charged in shelter, and other transactions, and standards applicable to uncertain tax positions, among others.

Topics Discussed:

  • Analysis of tax ethics requirements from relevant sources —The Service, AICPA Standards, Circular 230, the Code, and litigated tax cases
  • Fact patterns from actual practice situations and litigated tax cases
  • Special ethical issues in select areas: independence, permitted and prohibited services, asserting uncertain tax positions, client conflicts and preparing and signing returns

Learning Objectives:
When you complete this course, you will be able to:

  • Outline the ethical obligations of CPA tax professionals under the Standards for Tax Services.
  • Describe the professional and ethical requirements of CPA tax professionals under Circular No. 230.
  • Analyze ethical obligations associated with discovery of an options backdating program.
  • Explain linkage between the Internal Revenue Code (IRC), U.S. Code (USC) 26, Section 409A, and the potential impact to clients and their employees.

Who Will Benefit?
CPAs in tax practice who provide services to individuals, corporations, LLCs and partnerships, and CPAs who work in tax reporting functions for businesses of all sizes, including corporate tax departments.

Prerequisite: Experience in tax reporting

Advanced Preparation: None

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NASBA Field of Study: Behavioral Ethics
Level: Intermediate
Recommended CPE Credit: Text - 4; On-Demand - 3
Real-World Business Ethics for Tax Practitioners
Text , 2014
Product# 733617
Availability: In Stock
AICPA Member:$105.00
Your Price:$131.25
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