Surgent's General Ethics for Tax Practitioners

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.

CPAs who want to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AR, AZ, CA, CO, DE, FL, ID, LA, MI, MS, NJ, NY, OH, SC, TN, TX, UT, VA, WA, WY); and all EAs.

• Identify the Office of Professional Responsibility
• Distinguish between ethical responsibilities owed to the Service and the client
• State the limitations on contingent fee arrangements
• Discuss the areas of conflict of interest and solicitation that attend practice before the Service
• Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS
• Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS

• Who is a tax practitioner?
• What responsibilities does the Office of Professional Responsibility regulate?
• What limitations does the IRS place on fee arrangements?
• What duties does the practitioner have with respect to client records?
• What limitations apply with respect to a written tax opinion?
• What sanctions may be applied for violations of Service imposed standards of conduct?

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