CPE Course State and Federal Ethics Considerations
January 8, 2018
11:30AM — 3:00 PM
Field of Interest
Attorneys, CPAs, EAs and licensed tax return preparers who prepare tax returns for compensation.
4.00 creditsView Cart
- 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.
- 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
California Society of CPAs