Tax Ethics for California CPAs
The Tax Ethics for California CPAs course provides detailed coverage of IRS Circular 230, tax-specific regulations promulgated by the California Legislature or California Board of Accountancy, and a discussion of different types of tax-related crimes. The intent of the course is to provide complete coverage of ethical topics pertaining to tax-related matters for the California CPA.
Note: This course can be used to meet a portion of the bi-annual four-hour California ethics education requirement for CPAs, but not its CPA regulatory review requirement.
Format
PDF Course
Level
Overview
Duration
2 Hours
Course Information
Author: Steven Bragg
Course Number: ET1112
Learning Objectives
- Specify the parties who are allowed to practice before the IRS.
- Describe the rules pertaining to the submission of requested documents to the IRS.
- Explain the restrictions on the activities of former government employees.
- Specify the rules pertaining to the use of contingent fees.
- Identify the rules pertaining to practitioner advertising.
- Describe the IRS-recommended best practices for a tax advisor.
- Specify the IRS rules pertaining to the advice that may be given to a client.
- Identify the rules pertaining to the applicability of contingent fees in California.
- Identify the different types of tax schemes and how they are operated.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: January 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.