Tax Practice Conduct Standards: Circular 230 and AICPA Statements 2024
4.00 Credits
Member Price $159
Non-Member Price $209
Overview
Meet the ethics requirement while addressing significant changes in the statutory and regulatory standards that govern tax practitioners. We’ll explore rules that govern professional conduct in tax practice, including responsibilities to advise clients on tax positions and related penalty avoidance. Portions of course materials are from Kip Dellinger’s Practical Guide to Federal Tax Practice Standards (CCH).
Highlights
- Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services
- Tax shelter and reportable transaction issues in depth
- Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements
Prerequisites
None
Designed For
CPAs, attorneys and enrolled agents.
Objectives
- Identify federal and California rules governing the conduct of tax practitioners, including Circular 230, Statements on Standards for Tax Services and statutory requirements
- Recognize new federal preparer penalty and disclosure provisions with regard to tax positions
- Determine how to implement quality control in tax practice
Preparation
None
Leader(s):
Leader Bios
Arthur Dellinger, CalCPA Education Foundation
Arthur J. (Kip) Dellinger, Jr., CPA, provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters. This includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. Mr. Dellinger also represents clients in tax controversy matters and provides services to tax counsel in criminal and civil tax proceedings. He has written over three-dozen articles and is a nationally recognized speaker in the areas of tax standards, tax procedure and substantive estate tax matters. He is also a Policy Perspectives columnist for Tax Notes magazine. Mr. Dellinger is a past-Chair of the AICPA Tax Division’s Tax Practice Responsibilities Committee and is the author of the Practical Guide to Federal Tax Practice Standards (CCH, 2007). He developed and teaches full day courses on Tax Practice Standards, Conduct and Quality Control for California CPAs, FIN 48: Uncertain Tax Positions and Quality Control in a Tax Practice for the Education Foundation of the California Society of CPAs. Mr. Dellinger has spoken before the U.S.C. Law School Institute on Federal Taxation, the AICPA National Tax Conference, the UCLA Tax Controversy Institute, the Illinois Society of CPAs, the Florida Institute of CPAs, the Tennessee Society of CPAs and the California Tax Bar. He is also frequent speaker before other CPA and tax attorney conferences, meetings and discussion groups.
Non-Member Price $209
Member Price $159