Ethics Checklist for Tax Practitioners
Author: Annette Nellen
| CPE Credit: |
2 hours for CPAs
2 hours Ethics for EAs and OTRPs
2 hours Ethics for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
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 course 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.
Publication Date: June 2024
Designed For
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
- Describe actions to implement to best ensure that rules of conduct are followed
- Identify the parts of the Ethics Checklist that includes rules on firm name and affiliation
- Identify the second highest level in the standards ordering
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
