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Ethics for Tax Professionals: Circular and SSTSs

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Online Access
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Treasury Circular 230 and the AICPA Statements on Standards for Tax Services (SSTSs) both guide practitioners engaged in a tax practice. Treasury Circular 230 governs the ethical conduct of CPAs as well as attorneys, enrolled agents, enrolled actuaries, and appraisers practicing before the Internal Revenue Service. The SSTSs are the ethical tax practice standards for members of the AICPA. This CPE course provides an overview of both standards of tax practice as well as key provisions in the AICPA Code of Professional Conduct.

Topics Discussed:

  • IRS Penalty Provisions
  • Tax Return Positions
  • Client Records Request
  • Contingent Fees
  • Client Errors and Omissions

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

  • Recognize 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.
  • Recognize 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.
  • Recognize the Internal Revenue Code provisions for preparer penalties and the use or disclosure of taxpayer information.

Who Will Benefit?

  • CPAs in public practice that prepare tax returns for clients

Prerequisite: None

Advanced Preparation: None

NASBA Field of Study: Behavioral Ethics
Level: Basic
Recommended CPE Credit: 2.5
Ethics for Tax Professionals: Circular and SSTSs
CPE On-Demand , 2015
Product# 158704
Availability: Online Access 1 Year
For registered users only
AICPA Member:$49.00
Your Price:$59.00
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