Tax Ethics for California CPAs

Master the ethical and regulatory framework governing tax practice in California. This course delivers in-depth coverage of IRS Circular 230, along with tax-specific rules issued by the California Legislature and the California Board of Accountancy. It also examines common tax-related crimes and the professional risks they create. By integrating federal and state requirements, the course equips California CPAs to navigate complex tax engagements while maintaining rigorous ethical standards in every client interaction.
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

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Duration

2 Hours

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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.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.