Ethics: Tax Cases

Overview

While ethics training is required by many professions, the true value of the CPA license is in understanding how critically important ethical conduct is to one another and the public. This course will focus on tax-specific ethics issues, with a special focus on recent tax cases, as well as a CPA's responsibilities as defined in the AICPA Code of Professional Conduct and IRS Circular 230.

Highlights

Key Topics

• The course will examine, using real-world examples and disciplinary cases, what went right and wrong with the behavior of others in the accounting profession. We will also compare these cases to the standards and core values set forth in the AICPA Code of Professional Conduct.

Prerequisites

None

Designed For

Who Will Benefit

• CPAs, accounting & finance staff

Objectives

Learning Outcomes

• Examine the standards set forth in IRS Circular 230 and recognize its impact on the CPA profession
• Identify and understand recent tax-related disciplinary actions
• Identify resources available for consultation on ethical issues, with a focus on those for CPAs within the tax profession
• Recognize the overall impact of ethical and unethical conduct on the CPA profession