Mobile Edition


State and Federal Ethics Considerations (4173138D)

 
Date:Monday, January 8, 2018
Time:11:30AM - 3:00 PM
(Registration at 11:00AM)
Facility:Webcast or Webinar, Online
CPE Credit:4.0 Technical Business
Instructor: Kathleen K. Wright
Vendor:California CPA Education Foundation
Course Level:Overview
Early Bird Price:$120.00 FICPA Members, $180.00 Non-Members

Description:

Discover recent developments related to tax return preparation and representation, while learning about the rules of professional conduct set forth by the AICPA and the ABA. Gain a basic understanding of the rules and regulations that govern tax practice for both federal and state purposes. Examine the rules of practice before the IRS (Treasury Dept. Circular 230) and explore current developments related to applicable tax practice penalties. Learn how ethical principles, like conflict of interests, apply to the partnership and other flow through entities, and how various states regulate tax practice, including a discussion of malpractice. Concepts learned apply to real world scenarios practitioners face.



Objectives:
  • Identify the various federal and state rules that govern tax return preparation and representation.
  • Determine rules governing return preparer registration at both state and federal level.
  • Recognize the expanded tax reporting rules at both the federal and state levels.
  • Identify which documents must be presented to the state tax authorities.
  • Determine state privileges (attorney/client privilege, tax preparer/client privilege and work product doctrine).
  • Identify recent developments regarding confidentiality and conflicts of interest.
  • Discussion of ethical considerations related to the new markets for selling/distributing marijuana.


Major Topics:
  • Federal and state standards of tax practice
  • Return preparer registration (state and federal)
  • State and federal penalties that apply to tax practice
  • Conflicts of interests related to flow through entities
  • Ethics issues related to operating a virtual tax practice
  • Application of taxpayer privileges in tax practice
  • Developments on regulation of tax practice


Who Should Attend:

Attorneys, CPAs, EAs and licensed tax return preparers who prepare tax returns for compensation.



Prerequisite:
None.

Advanced Preparation:
None.

Session/Options

If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.