Ethics and the Tax Professional
General Ethics
(2
credits)
$39.95
| Other Designations | Credits |
| Enrolled Agents | 2 hours |
This course is designed to meet the general ethics requirements for CPAs licensed by Arkansas, Colorado, Kansas, Maine, Michigan, Missouri, Montana, New Hampshire, Oklahoma and various other states. It covers the IRS Circular 230, Statements on Standards for Tax Services, and IRS practice issues. It also meets the IRS ethics requirement for Enrolled Agents.
This course is designed to provide the CPA with an ethical framework used to sort through ethical dilemmas. In addition to conceptual theories, it provides detailed guidance on the specific laws, rules, and regulations needed in the future.
Designed to serve a dual purpose, the course provides the tools to spot questionable ethical practices and acts as a detailed reference guide to research the appropriate ethical response to virtually any situation.
Important: Not approved for the ethics requirement in the state of Texas.
Major
Subjects:
 |
Discuss the Internal Revenue Service Requirements as outlined in Circular 230.
|
|
Discuss the applicable AICPA guidance on tax practice.
|
|
Apply the AICPA standards and the IRS rules to common ethical dilemmas faced by CPAs in tax practice.
|
|
Identify the numerous types of frivolous tax arguments.
|
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Explain why the frivolous arguments are false.
|
| Contributing
Author: |
Steven D. Nash, CPA
|
| Course Level: |
Basic |
| Prerequisite: |
None |
| ProductCode: |
09EATP |
| Format: |
NASBA QAS/Registry self-study |
