CPE Course State and Federal Ethics Considerations

January 8, 2018

11:30AM — 3:00 PM

Location Webinar

Member Price $120.00
Non-member Price $188.00

Curriculum Ethics

Field of Interest

Level Overview

Designed For

Attorneys, CPAs, EAs and licensed tax return preparers who prepare tax returns for compensation.

4.00 credits

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Objective

  • Identify the various federal and state rules that govern tax return preparation and representation.
  • Determine rules governing return preparer registration at both state and federal level.
  • Recognize the expanded tax reporting rules at both the federal and state levels.
  • Identify which documents must be presented to the state tax authorities.
  • Determine state privileges (attorney/client privilege, tax preparer/client privilege and work product doctrine).
  • Identify recent developments regarding confidentiality and conflicts of interest.
  • Discussion of ethical considerations related to the new markets for selling/distributing marijuana.

Highlights

  • Federal and state standards of tax practice
  • Return preparer registration (state and federal)
  • State and federal penalties that apply to tax practice
  • Conflicts of interests related to flow through entities
  • Ethics issues related to operating a virtual tax practice
  • Application of taxpayer privileges in tax practice
  • Developments on regulation of tax practice

Instructors

Prerequisites

None.

Developer

California Society of CPAs

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