On-Demand

2 CPE Credits

Ethics, Tax Practice & Understanding Circular 230

On-Demand
2 CPE Credits

This course provides a comprehensive overview of the ethical standards and principles governing tax practice, as outlined in IRS Circular 230. Participants will explore the importance of ethics in the tax preparation industry, review IRS rules, and examine common ethical violations and their associated penalties. The course emphasizes procedures that promote compliance with ethical guidelines, equipping tax practitioners to navigate complex ethical dilemmas confidently. Real-world scenarios will be used to demonstrate the application of ethical principles in tax preparation and representation.

Learning Objectives

  • Assess the role of ethics in the tax preparation industry
  • Analyze IRS rules and regulations as outlined in Circular 230
  • Identify common ethical violations and the associated penalties
  • Recall procedures that encourage compliance with ethical guidelines
  • Apply ethical principles to real-life tax situations
  • Analyze relevant provisions of Circular 230 applicable to tax return preparation and IRS representation
  • Evaluate the impact of ethical behavior on professional reputation and compliance
  • Develop strategies to prevent and address ethical violations in tax practice

Major Topics

  • Importance of ethics in tax practice
  • Overview of Circular 230 and its application to tax practitioners
  • Common ethical violations and penalties
  • Procedures to promote compliance with ethical standards
  • Real-life scenarios illustrating ethical decision-making in tax preparation
  • Circular 230 provisions related to tax return preparation and representation
  • Best practices for maintaining professional integrity and compliance

CPE Credits Available

2 CPE Credits
2
Regulatory Ethics

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Ethics

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs, EAs, Tax Professionals, Attorneys

Provider

CPA Crossings

Purchase This Course

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    $ 89 89
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  • MACPA Non-Member

    $ 110 110
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