Event Details

Circular 230 Ethics: This course reviews the use and application of Circular 230 and an active income tax preparation through case studies of advertising, cashing checks, hiring, PTIN and EA requirements, the AFSP program, consent and disclosure rules. We also provide reference for authoritative guidance.


Upon completion of this course you should be able to explain when Circular 230 applies to a tax professional as well as PTIN requirements. Designed to equip you with a Circular 230 overview, you should gain a working knowledge of IRC Sec 6694 Compliance, preparer penalties, and select Circular 230 rules. In addition, you should be able to identify those subject to Circular 230, such as unlicensed preparers, PTINs, and those in the AFSP program. The course covers consent and disclosure rules, confidentiality, IRS authoritative guidance, case studies, and more. You should be able to recognize whether or not you meet the requirements to take a position on a tax return, what to do as a professional to ensure that they do not violate established rules of ethics, and how to avoid actions that would result in sanctions, suspension, or disbarment.


AICPA Ethics: Going through the AICPA Code of Conduct we discuss who AICPA ethics apply to, define various terms and then go through a dozen case studies regarding 3rd parties, engagement letters, fees, commissions, independence, and discreditable acts. We then do several more case studies applying the rules for advertising as well as useful practice aids and conclude with a review of quality control standards.


This 2-hour course provides the practitioner with guidance on how to comply with independence, fees and advertising rules of the AICPA Code of Conduct.


  • Prerequisites: None
  • Hours: 4
  • Field of Study: Regulatory Ethics - 4
  • Course Level: Basic
  • IRS Number: DBWVH-E-00174-24-O

Early Registration Deadline: October 17, 2024

Agenda

8:00 AM - 12:00 PM
Ethics
Attendee Information: You must have a high-speed internet connection, speakers connected to your computer, headphones or call in for audio and a monitor. You can log in 10 minutes early. Ple...
Attendee Information: You must have a high-speed internet connection, speakers connected to your computer, headphones or call in for audio and a monitor. You can log in 10 minutes early. Please remember that your registration is valid for only one paid attendee. If you have more than one paid attendee watching the webinar, please let MAPA know and we will send you the 'Group Proctor Form'.

This TaxSpeaker Internet-Live webcast will begin and end promptly at stated time. Attendees must answer 75% of all polling questions given during the day to obtain the full hours of CPE Credits
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Tickets

MEMBER

Select this option if you are a MEMBER of MAPA.

Member Price $250
NON Member

Select this option if you are NOT a member of MAPA.

Standard Price $310

Documents

Ethics_10242024_Registration Formdownload

Speakers