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CPA - medium firm
CPA - large firm
Enrolled Agent
Other
In this webinar, we will discuss sources and standards of tax ethics and best practices to ensure compliance and avoid penalties. In reviewing the requirements of Circular 230, the AICPA Statements on Standards for Tax Services, and the AICPA Code of Professional Conduct, we will touch on common practice issues including what standards must be met to take a position on a tax return, when you can omit an answer to a question on a tax return when you must verify information provided by a taxpayer or third party, the use of estimates, correcting errors and omissions on returns, responsibilities when faced with a conflict of interest, and the form and content of advice provided to taxpayers. We will also discuss the necessity of establishing data security plans, providing tax return documents to third parties, and requirements related to the retention of client records and other documents.
Learning Objectives:
- Recognize Treasury Dept Circular 230 (applicable to those who practice before the IRS)
- Recognize rules applicable to AICPA members
- Recognize Statements on Standards for Tax Services (SSTSs)
- Identify key ethical issues SSTS #1 through #7
- Recognize AICPA project to review and update SSTSs
- Identify the six principles of the AICPA Code of Professional Conduct
- Identify the risks and responsibilities surrounding the acceptance of new clients
- Determine safeguards for protecting taxpayer information, e-signing, and other data security issues
Roby Sawyers
NC State University
Undergraduate Program Director
rsawyers@ncsu.edu
(919) 515-4443
Roby Sawyers, Ph.D., CPA, CMA, is a Professor in the Department of Accounting at NC State University. He earned his undergraduate accounting degree from the University of North Carolina at Chapel Hill, his master’s from the University of South Florida, and his Ph.D. from Arizona State University. He has taught various undergraduate and graduate courses in taxation, financial accounting, managerial accounting, cost accounting, and strategic cost management at NC State. He has been a visiting professor in the International Management Program at the Catholic University in Lille, France, the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien), and the SKEMA Business School in Raleigh, North Carolina.
He is an author of Federal Tax Research (Cengage Learning) and chapters on international tax, state and local tax, tax research, and tax practice and procedure in Corporate, Partnership, Estate, and Gift Taxation (Van-Griner). He frequently writes for leading academic, policy, and professional tax journals.
Dr. Sawyers is an active member of the American Institute of Certified Public Accountants (AICPA), currently serving on the Tax Practice Responsibilities Committee. He previously chaired the AICPA’s Tax Legislation and Policy Committee and the Trust, Estate, and Gift Tax Committee. He has also served on the AICPA’s Tax Executive Committee and Precertification Education Executive Committee.
- To receive CPE credit, you must register for the webinar before it starts.
- CPE is available to all eligible participants within 24 hours of each webinar.
- To receive CPE for multiple attendees, at least one person must sign up for the webinar. The post-webinar email contains a link to instructions for the proctor letter. Alternatively, you may log in to your account following the webinar and click on the MY ACCOUNT button to find a link to instructions. For paid courses, payment needs to be made for each attendee before credit will be issued.
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CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.
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