Instructor
Mary Jane Hourani
Instructor
Mary Jane Hourani, MM, EA, NTPI Fellow, Tax Accountant
Mary Jane has been practicing since 1993, working for a couple larger Tax, Accounting, & Audit Firms in before transitioning to her own practice in 2005.
Mary Jane has a Master of Management from Walsh College of Accountancy and Business Administration as well as a Bachelor of Science from Eastern Michigan University in Public Administration with a focus in Organizational Development and Governmental Accounting.
She is credentialed as an Internal Revenue Service Enrolled Agent, allowing her to practice before the IRS. With this credential, she has direct oversite by the IRS Office of Professional Responsibility. She is also a National Association of Enrolled Agents NTPI Fellow.
Mary Jane has been an Instructor of Tax for Michigan State University Tax School since 2008 as well as a speaker for several trade organizations since 2005.
Mary Jane has been a Contributing Editor and Contributing Author of the National Tax Workbook for the Land Grand University Tax Education Foundation since 2009. She writes and compiles tax course packs used by Michigan State University Tax School and other trade organizations. She is a former H&R Block Instructor/Trainer.
Mary Jane is a member of the National Association of Enrolled Agents, Michigan Association of Certified Public Accountants, National Association of Tax Professionals, American Institute of Professional Bookkeepers, and is a QuickBooks ProAdvisor.
This instructor-led course offers an in-depth analysis of ethical challenges that tax professionals face, focusing on the
provisions of Circular 230 and how they apply to real-world scenarios. Through the discussion of key issues such as
conflicts of interest, confidentiality, diligence, contingent fees, and the handling of amended returns, participants will
learn how to apply ethical principles in their practice while maintaining professional standards. This course also delves
into discipline cases brought by the Office of Professional Responsibility, providing valuable insights into avoiding
disreputable conduct and upholding the best practices for tax advisors.
Participants will gain a comprehensive understanding of how to handle ethical dilemmas, manage client pressures, and
ensure compliance with regulatory expectations, all while safeguarding their professional integrity.
At the end of this course, you will be able to:
- Identify and address conflicts of interest in tax practice.
- Explain the ethical responsibilities of protecting client confidentiality.
- Apply due diligence in tax filings and client communications.
- Analyze the ethical considerations of charging contingent fees.
- Evaluate when and how to file amended returns based on new information.
- Recognize client pressure tactics and their impact on ethical decision-making.
- Demonstrate an understanding of Circular 230 provisions related to diligence and competence.
- Apply best practices for tax advisors to avoid disreputable conduct.
- Client Confidentiality and Ethical Obligations
- Client Confidentiality and Ethical Obligations
- Due Diligence as to Accuracy
- Ethical Considerations of Contingent Fees
- Filing Amended Returns: Balancing Corrections and Consequences
- Circular 230: Diligence and Competence Requirements
Circular 230: Diligence and Competence Requirements
None
CPAs, EAs, tax professionals