Tax Practice Standards
Author: Allison McLeod
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 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
This comprehensive course will cover the tax practice standards expected to be adhered to by tax practitioners. Treasury Circular 230, the AICPA Statements on Standards for Tax Services (SSTS), the Internal Revenue Code (IRC) and common law will be discussed. Also included will be case studies illustrating dilemmas faced by tax practitioners.
Publication Date: October 2025
Topics Covered
- Practice Standards Under the AICPA Code of Professional Conduct and Treasury Circular 230
- Integrity, Objectivity & Judgment
- Acts Discreditable
- Due Care
- Responsibility to the Public
- Common Law
Learning Objectives
- Describe the sources that govern tax practice, such as Treasury Circular 230, the SSTS, the IRC and common law
- Explain the practitioner’s duty to keep client matters confidential, and where disclosure is required even without client permission
- Explain the importance of the duty of confidentiality, competency and proper administration of the tax law
- Explain the common law standards describing what constitutes reasonable behavior by a tax practitioner
- Identify the quality a member must demonstrate to maintain integrity while respecting client confidentiality, according to the AICPA Code of Professional Conduct
- Identify the SSTS that prescribes that a CPA can take a different tax position than prior year if changes in law, regulations, or court decisions
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
