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Self study cpe
Walking On Eggshells: How to Handle an Eggshell Audit


CPE Processing Fee$20.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Auditing
CE Credits 0.0 hours
Course LevelBasic
Instructional MethodQAS Self-Study
Advance PreparationNone
Recorded DateMay 24, 2022
Date OfferedSeptember 15, 2022
Expiration DateSeptember 15, 2023
Course Description

An IRS audit can be a harrowing experience under any circumstances. When there is the risk of a criminal referral, otherwise known as an “eggshell audit,” the stakes increase drastically. This presentation will cover many of the unique aspects of eggshell audits. Attendees will learn how to recognize when they may be confronting an eggshell audit and will obtain practice tips for navigating an eggshell audit ethically while trying to prevent the eggs from breaking.  

Learning Objectives: 

  • Determine how to handle Information Document Requests and dealings with the civil exam agent

  • Evaluate badges of fraud

  • Identify how and when to assert a client’s Fifth Amendment rights

  • Recall how to handle ongoing tax compliance in the midst of an eggshell audit

  • Perform a “shadow audit” while preserving privilege

  • Recognize when a criminal referral is being contemplated or has been made  

Self-Study Course Instructions:


Download the course document(s) (below) and follow prompts contained in the document.


Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Kostelanetz walkingoneggshells videoimage
Handout Materials
Presentation Slides
Additional Materials
Review Questions
Review Questions
QUESTION 1: 00:05:50 minutes
QUESTION 2: 00:11:31 minutes
QUESTION 3: 00:58:23 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Since joining Kostelanetz & Fink, LLP in 2003, Christopher M. Ferguson has concentrated his practice in the areas of complex commercial litigation, civil and criminal tax litigation, and other white-collar criminal and regulatory enforcement matters.  He represents clients in both federal and state courts, as well as before governmental agencies and other regulatory bodies, including the Department of Justice, the Internal Revenue Service, the Securities and Exchange Commission, and the New York Stock Exchange.

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NASBA Approved (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

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Kostelanetz & Fink, LLP enjoys an unparalleled national reputation for representing clients in sensitive and high-stakes negotiations and controversies with government agencies, including tax audits and trials, regulatory investigations, white collar criminal defense and complex litigation. Our attorneys are dedicated to providing the finest legal services in all phases of representation, from factual development, through an audit or investigation, to trial or negotiated resolution. We also have an active practice providing tax planning advice, estate planning and representation in government procurement and government contracting.