Ethics Checklist for Tax Practitioners (Completed)

Date: Tuesday, June 13, 2023
Instructor: Annette Nellen
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Ethics for EAs and OTRPs
2 hours Ethics for CTEC

Circular 230, professional rules of conduct, Internal Revenue Code compliance rules, and taxpayer and preparer penalties all combine into a lot of information for practitioners to be familiar with. This presentation explains key rules of conduct relevant to tax practitioners, as well as the most commonly encountered federal tax penalty provisions, in the form of a checklist to help ensure ethical compliance in all aspects of one's tax practice. The checklist approach will help you see which rules are relevant in the various day-to-day activities in which practitioners engage and how to be compliant.

Examples of commonly encountered ethical dilemmas and how to address them, how to identify and deal with client expectations, and tips for avoiding problems will be covered in the explanation of the ethics checklist. In addition, selected current developments from the courts, Congress, and IRS including the IRS Office of Professional Responsibility (OPR) will be presented.

Who Should Attend
Enrolled Agents, CPAs, and other practitioners looking to either meet their professional ethics continuing education requirements or for an opportunity to review rules of conduct relevant to tax practice.

Topics Covered

  • General business ethics
  • Circular 230
  • Selected rules of the AICPA and NAEA professional conduct codes
  • Commonly encountered compliance and penalty provisions of the Internal Revenue Code
  • How to identify possible ethical issues
  • How to avoid disciplinary actions and client penalties
  • Current developments in ethical practices for tax practitioners

Learning Objectives

  • Recognize key rules of conduct relevant to tax practice and how to be compliant


Instructional Method
Group: Internet-based

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites

Advance Preparation

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