Tax Practice Conduct Standards: Circular 230 And AICPA Statements On Standards For Tax Services

The start date for this course has passed. Registration is no longer available.

This course is 4.00 credits
Field of Study
Ethics
Course Level
Overview
Vendor
California Society of CPAs

Registration Fees

MSCPA-AICPA Member
$120.00
MSCPA Member
$120.00
AICPA Member
$188.00
Non-Member
$188.00
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Monday, Oct 21, 2019
9:30am – 1:00pm

Meet the ethics requirement while addressing significant changes in the statutory and regulatory standards that govern tax practitioners.

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 from Kip Dellinger, Practical Guide to Federal Tax Practice Standards (CCH).

Designed For

CPAs, attorneys and enrolled agents.

Course 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 a tax practice.

Major Subjects

  • 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 transactions issues in depth.
  • Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements.

Prerequisites

None.

The start date for this course has passed. Registration is no longer available.