Content Provider
Clarkhillstrasburger logo

Middlebanner rc110922
Self-Study CPE
2022-2023 ETHICS FOR WASHINGTON CPAs
View Details/Register
ETHICS AND PROFESSIONAL CONDUCT FOR WASHINGTON CPAs 2023
View Details/Register
ETHICAL ISSUES IN PRACTICE BEFORE THE IRS
View Details/Register
ETHICS AND PROFESSIONAL CONDUCT FOR TEXAS CPAs
View Details/Register
PROFESSIONAL ETHICS FOR ACCOUNTANTS
View Details/Register
ENROLLED AGENT ETHICAL STANDARDS: PRACTICES & PROCEDURES
View Details/Register
ARE YOU INDEPENDENT?
View Details/Register
UNDERSTANDING AND APPLYING THE AICPA CODE OF PROFESSIONAL CONDUCT
View Details/Register
PROFESSIONAL ETHICS & CONCEPTUAL FRAMEWORK DECISION MAKING: REAL WORLD CASES
View Details/Register
PROFESSIONAL ETHICS FOR CPAs IN BUSINESS AND IN PUBLIC PRACTICE
View Details/Register
PROFESSIONAL ETHICS FOR ENROLLED AGENTS AND OTHER TAX PRACTITIONERS
View Details/Register
ETHICS FOR CPAs IN BUSINESS
View Details/Register
GENERAL ETHICS FOR CPAs
View Details/Register
ETHICS: IDENTIFYING & PREVENTING DISCREDITABLE ACTS
View Details/Register
ETHICS: PROTECTING CONFIDENTIAL CLIENT INFORMATION
View Details/Register
ETHICS: IDENTIFYING & MANAGING CONFLICTS OF INTEREST
View Details/Register
Ethicalissues caplin

ETHICAL ISSUES WITH RESPECT TO TAX OPINIONS

NOTE: All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here: https://www.nasbaregistry.org/cpe-requirements
CPE Processing Fee$40.00
Webinar TranscriptionN/A
Presentation Length Hour(s)2.0 hours
CPE Credits 2.0 hours
Subject Area 2.0 - Ethics (Regulatory) (Ethics)
CE Credits 2.0 hours
Course Id# - HURS9-E-00092-16-O
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJanuary 15, 2017
Date OfferedJanuary 15, 2017
Expiration DateJanuary 15, 2018
Course Description

Tax professionals provide informal and formal opinions on a daily basis. It is not uncommon for an opinion to be challenged or used by a client as a defense against penalties. This course will consider the various risks associated with issuing tax opinions and the ethical obligations of tax practitioners. In addition, the course will cover best practices and also what happens when the ethical rules are broken.

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

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



FOR RECORDED COURSES WITH VIDEO

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.

Learning Objectives

  • Identify the ethical obligations of tax practitioners, including requirements relating to reportable transactions, due diligence, conflict of interest, and issuing tax opinions.

Not logged
Handout Materials
Presentation Slides
Review Questions
Review Questions
QUESTION 1: 11:00 minutes
QUESTION 2: 41:00 minutes
QUESTION 3: 47:00 minutes
QUESTION 4: 1:05:00 minutes
QUESTION 5: 1:21:00 minutes
QUESTION 6: 1:44:00 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.

Loading ...

Loading ...
Linkedin
Latham%26watkins

Joshua Wu, a former Deputy Assistant Attorney General (DAAG) for Appellate and Review in the Tax Division of the US Department of Justice (DOJ), counsels and advocates for companies and high-net-worth individuals on all aspects of tax controversies and litigation. Mr. Wu advises on tax accounting disputes, corporate and partnership transactional issues, international questions, employee benefits matters, and tax-exempt controversies. He brings a unique knowledge base and skill set to his clients, drawing on his experience both in senior leadership roles in the DOJ’s Tax Division and private practice.
 
Most recently, when Mr. Wu served as DAAG, he oversaw virtually all appeals in civil federal tax cases throughout the country and managed a 40-lawyer team. He also represented the United States in oral appellate arguments, evaluated and approved significant civil settlement offers, and furnished advice to the Tax Division’s trial sections in complex tax cases.
 
Mr. Wu previously served as DAAG for Policy and Planning, where he led the Office of Management and Administration (OMA) at DOJ. In that role, he led the operational functions of the Tax Division and led the Office of Legislation and Policy, which works with the Department of Treasury, the IRS, and other agencies on legislative, regulatory, and policy initiatives. Before his government service, Mr. Wu was a partner at a large international law firm. 

Nasba
Logo qas

NASBA Approved

CPAacademy.org (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: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Clarkhillstrasburger logo
Clark Hill is a multidisciplinary international law firm that draws on its attorneys’ comprehensive industry and policy knowledge, deeply held shared values, and a global network of premier firms and advisors to provide effective legal solutions and client-service excellence. One of the top 100 firms in the United States — with over 600 attorneys and professionals in 25 offices across the nation, as well as offices in Dublin and Mexico City, we are a committed partner to a diverse range of leading brands, forward-thinking businesses, public entities, nonprofit organizations and individuals. Our significant presence in Washington, DC, and our deep government relations and public affairs experience at every level help ensure that our clients’ voices are heard in the development of federal and state regulatory policy and legislation.