This tax ethics course is a moderated panel with two members of the AICPA Tax Practice Responsibilities Committee, Sarah McGregor, CPA and Edward Jenkins, CPA. The panel is moderated by Henry J. Grzes, CPA, Lead Manager, AICPA Tax Practice & Ethics. The session will cover the relevance of tax ethics and the variety of ethical rules and principles applicable to tax practitioners. Several case studies are presented and evaluated for possible ethical violations, mitigating factors, and best practices.
Course ID: TPQTEU
Tax Practice Quarterly: Tax Ethics Update
Learning Objectives
1. Analyze the Statements on Standards of Tax Practice and Treasury Department Circular No. 230 regulations to evaluate their implications for ethical tax practice.
2. Evaluate the effectiveness of the AICPA’s “Best Practices for Tax Advisors” in promoting ethical behavior within tax practice.
3. Apply practical quality management strategies to address ethical dilemmas and ensure compliance with professional standards.
4. Synthesize knowledge of key tax ethics principles to make informed decisions in complex ethical situations.
5. Assess and critique real-world cases to develop and refine critical thinking skills in the context of ethical tax practice.”
Major Topics
• Why tax ethics?
• The 4 Statements on Standards for Tax Services
• Treasury Department Circular No. 230
• Discussion cases
• Quality management
• What’s new
• Frequently asked questions (FAQs)
Who Should Attend
Tax practitioners
Fields of Study
Regulatory EthicsPrerequisites
None