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Tax Practice Conduct Standards: Circular 230 and AICPA Statements 2024

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Webcast

4.00 Credits

Member Price $159.00

Non-Member Price $209.00

Overview

Meet the ethics requirement while addressing significant changes in the statutory and regulatory standards that govern tax practitioners. We’ll explore rules that govern professional conduct in tax practice, including responsibilities to advise clients on tax positions and related penalty avoidance. Portions of course materials are from Kip Dellinger’s Practical Guide to Federal Tax Practice Standards (CCH).

  • Course Instructor: Arthur John Dellinger Jr.
  • Highlights

    • Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services
    • Tax shelter and reportable transaction issues in depth
    • Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements

    Prerequisites

    None

    Designed For

    CPAs, attorneys and enrolled agents.

    Objectives

    • Identify federal and California rules governing the conduct of tax practitioners, including Circular 230, Statements on Standards for Tax Services and statutory requirements
    • Recognize new federal preparer penalty and disclosure provisions with regard to tax positions
    • Determine how to implement quality control in tax practice

    Preparation

    None

    Notice

    This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by the California Education Foundation (CalCPA). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.

    Non-Member Price $209.00

    Member Price $159.00