Chat with us, powered by LiveChat

Ethical Considerations for Tax Practitioners (ETC2)

Customer Rating
Field of Study
Regulatory Ethics
Level
Intermediate
Credits
2
Qualifies For
IRS CPE



Price:  $19.99
This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.

Additional information

Credits

2

Format

Self-Study Download

Company Code

Self Study

Yellow Book Approved

0

CFP Approved

0

IRS Approved

1

CTEC Approved

0

Field of Study Credits

Regulatory Ethics (Technical) (2)

Field of Study Department

Regulatory Ethics (Technical)

Course Version

2019-01

CPE Approved

1

Pre-requistes:

None

Knowledge Level:

Intermediate

Major Topics:

  • What duties does the practitioner have with respect to client records?

  • What sanctions may be applied for violations of Service imposed standards of conduct?

  • What limitations does the IRS place on fee arrangements?

  • What limitations apply with respect to a written tax opinion?

  • What responsibilities does the Office of Professional Responsibility regulate?

  • Who is a tax practitioner?

Learning Objectives:

  • Discuss the areas of conflict of interest and solicitation that attend practice before the Service

  • Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS

  • State the limitations on contingent fee arrangements

  • Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS

  • Distinguish between ethical responsibilities owed to the Service and the client

  • Identify the Office of Professional Responsibility

Designed For:

CPAs desiring to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AK, AZ, DE, FL, ID, LA, MS, NJ, NY, OH, SC, TN, TX, UT, VA, WA, WY)
Follow by Email
Facebook
Twitter
LinkedIn