Explore ethics in tax practice, review Circular No. 230 and AICPA standards, and discuss real-life ethical scenarios.
Learning Objectives
- Recall the ethical requirements that CPA tax practitioners must adhere to, including Circular 230, the AICPA Code of Professional Conduct and SSTSs.
- Identify which rule or standard has the highest authority.
- Apply real-life ethical dilemma examples to your tax practice.
Major Topics
- Annual tax ethics update
- Circular 230
- AICPA Statements on Standards for Tax Services (SSTSs)
