Ethics Checklist for Tax Practitioners

Author: Annette Nellen

This online course provides tax practitioners with a practical, checklist driven framework for navigating the complex ethical rules that govern modern tax practice. Circular 230, AICPA and NAEA professional standards, federal penalty provisions, and emerging issues such as AI assisted tax work create a challenging environment for practitioners. Clients expect accuracy, integrity, transparency, and professional judgment—all while regulatory scrutiny continues to increase.

In this course, you will learn how to apply a seven part ethics checklist designed to strengthen compliance, reduce exposure to penalties, and support sound decision making in day to day practice. Using real world scenarios, the program highlights common ethical dilemmas, risks associated with client expectations, and best practices for safeguarding client information—especially when using software or AI tools. The course also reviews current developments from Congress, the IRS, and the Office of Professional Responsibility (OPR) so practitioners can stay informed and aligned with evolving ethical expectations.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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

Publication Date: June 2026

Designed For
This course is designed for tax professionals seeking to strengthen their ethical decision‑making, meet continuing education ethics requirements, and reduce risk in their practices.

Topics Covered

• General business ethics and decision‑making frameworks
• Circular 230 compliance requirements
• AICPA and NAEA rules of professional conduct
• Common federal penalty provisions and compliance considerations
• Ethical risks in the use of GenAI and tax software tools
• Identifying and resolving ethical issues in daily tax practice
• Current legal and regulatory developments affecting tax ethics

Learning Objectives

• Identify key rules of conduct and compliance requirements relevant to tax practice
• Explain essential Circular 230 provisions and their application to real‑world engagements
• Evaluate the ethical risks associated with software and AI tools, including client data security
• Apply actions and safeguards that help ensure adherence to professional conduct standards
• Explain how to use a structured seven‑part ethics checklist to minimize the risk of penalties or violations

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None