State and Federal Ethics Considerations Webcast | 4203138D

Date :
October 19, 2020 8:30 AM - 12:00 PM
Location :
Webcast
Facility :
Webcast Rebroadcast
Level of Difficulty :
Overview
Member Price :
149.00
Nonmember Price :
199.00
CPE Credits :
CPE 4.00, ET 4.00, IRS-ET 2.00, CTEC-Ethic 2.00
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Discover recent developments in tax return preparation and representation. Learn the rules of professional conduct set forth by the AICPA and the ABA.

Review rules and regulations that govern tax practice for both federal and state purposes. Examine the rules of practice before the IRS (Treasury Dept. Circular 230). Explore current developments related to applicable tax practice penalties.

Consider how ethical principles, such as conflicts of interest, apply to partnerships and other flow-through entities. Determine how various states regulate tax practice, including a discussion on malpractice. Tackle real-world scenarios affecting your practice.

 

 

Objectives:

 
  • Identify the various federal and state rules that govern tax return preparation and representation.
  • Determine rules governing return preparer registration at both state and federal level.
  • Recognize the expanded tax reporting rules at both the federal and state levels.
  • Identify which documents must be presented to the state tax authorities.
  • Determine state privileges (attorney/client privilege, tax preparer/client privilege and work product doctrine).
  • Identify recent developments regarding confidentiality and conflicts of interest.
  • Discussion of the due diligence requirements imposed on practitioners. .
 

Major Subjects:

 
  • Federal and state standards of tax practice
  • Return preparer registration (state and federal)
  • State and federal penalties that apply to tax practice
  • Conflicts of interests related to flow through entities
  • Ethics issues related to operating a virtual tax practice
  • Application of taxpayer privileges in tax practice
 

Advanced Prep:

 

None.

 

Misc. Information:

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Level of Difficulty:
Overview
Field of Interest:
Regulatory Ethics
Prerequisites:
 

None.

 
Designed For:
 

Attorneys, CPAs, EAs and tax return preparers.

 

Instructors

Kathleen K Wright, CPA
Kathleen K. Wright, CPA, Esq., has been practicing in the field of tax for over 40 years. She has worked in public accounting, private industry as a financial controller, and now has her own practice which specializes in client representation and expert witness assignments. She is also the director of the State and Local Tax Program at Golden Gate University, where she is a full-time professor. Wright is one of three co-authors of the CCH Expert Treatise on State and Local Tax - State Taxation of Income and Other Business Taxes. She also publishes a monthly column in State Tax Notes published by Tax Analysts. She holds a juris doctor degree, a master’s degree in business administration (in taxation), and a master of laws degree (in taxation).

Materials:

  • Materials - ebook