Ethics Update: Ethics Issues for the CPA (Including a Guide to Circular 230)

Saturday, August 06, 2022
Webcast or Webinar, Online
10:00AM - 1:47 PM (opens at 9:30 AM) EST
4Credits
Technical Business

Registration is 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.

Members
$129.00 Regular Price
Non-Members
$159.00 Regular Price
Course Type: Webcast
Course Code: 22/AC957420
Level: Update
Vendor: ACPEN
Field of Study: Regulatory Ethics

Overview:

Yes, taking an ethics course is a requirement to keep your CPA license.  But that doesn’t mean that an ethics course can’t be practical and meaningful.  This update course is meant to give the CPA four hours of ethics CPE but at the same time provide a detailed analysis of the Circular 230 rules for conduct of a tax practice.  Best practices and guidance issues will also be provided.  

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Objectives:

  • To provide the CPA four hours of ethics CPE but at the same time provide a detailed analysis of the Circular 230 rules for conduct of a tax practice. 

Major Topics:

  • Understanding the Taxpayers Bill of Rights
  • Oversight of the Tax Profession
  • Various Circular 230 issues
    • Practice before the IRS
    • Definition of a preparer
    • Rules of written advice
  • Unenrolled return preparers
  • Unlicensed activity
  • Record requests
  • Confidentiality
  • Use of a third-party service provider
  • Knowledge of client’s omissions
  • Best practices
  • Due diligence
  • Competence
  • Independence
  • Conflicts of Interest
  • Written advice
  • False Opinions
  • National Level Standards

Major Topics:

  • Understanding the Taxpayers Bill of Rights
  • Oversight of the Tax Profession
  • Various Circular 230 issues
    • Practice before the IRS
    • Definition of a preparer
    • Rules of written advice
  • Unenrolled return preparers
  • Unlicensed activity
  • Record requests
  • Confidentiality
  • Use of a third-party service provider
  • Knowledge of client’s omissions
  • Best practices
  • Due diligence
  • Competence
  • Independence
  • Conflicts of Interest
  • Written advice
  • False Opinions
  • National Level Standards

Designed For:

CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

Prerequisties:

None
CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org