The Ethics of Uncertain Tax Positions
2.00 Credits
Member Price $79
Non-Member Price $109
Overview
The concept of "tax uncertainties" seems to have a life of its own, and the old notion of "clear reflection of income"seems to be getting less clear each year. Meanwhile, the AICPA Code of Professional Conduct requires compliance with standards. This webinar considers these tax-related ethics issues and considers real world cases involving disclosure of tax uncertainties.
Highlights
- The Ethics of Complying with Disclosure Rules
- The Tax Uncertainties Dance
- The Ethics of Compliance When There are "Gray Areas"
- "Realistic Possibility" and the AICPA Statement on Standards for Tax Purposes
- "Reasonable Basis" with Disclosure of Tax Uncertainties
- Case Study: Ashkouri v. Commissioner
- Conclusion
Prerequisites
None
Designed For
Tax Professionals
Objectives
- Recognize the ethical implications of tax uncertainties
- Associate the reporting of tax positions with the requirements of professional ethics
- View various levels of tax uncertainties through the lens of the AICPA Statement on Standards for Tax Services
- Analyze a real world case involving tax uncertainties while taking into account ethical requirements
Preparation
None
Leader(s):
Leader Bios
Albert Spalding, ACPEN Business Professionals Network
Dr. Albert Spalding is on the accounting faculty of the Mike Ilitch School of Business, where he teaches in the Master of Science in Accounting and MBA programs. Bert Spalding in an attorney-CPA and holds graduate degrees in business, law, psychology, philosophy and theology. He also holds the CFF (Certified in Financial Forensics) credential from the AICPA. His seminars and webinars are known for their emphasis on real world cases involving accountants who are faced with ethical and technical conflicts and dilemmas. Professor Spalding has authored several books and dozens of articles on ethics as well as on tax, forensic, fiduciary and financial accounting topics.
Non-Member Price $109
Member Price $79