Ethics: Tax Cases
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.
Lessons
| Name | View Schedule |
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 1. Ethics: Tax Cases
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Objectives
- 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
Major 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.
Field of Study: Regulatory Ethics
Recommended CPE Credit Hours: 1.0
Course Level: Basic
Prerequisites: None
Advanced Preparation: None
Designed For: CPAs, accounting & finance staff
Course Producer: Business Learning Institute
Instructor Biography: Matthew X. Ryan, CPA, CFE
Publication Year: 2018
Expiration Date: Course content is reviewed annually and revised with necessary changes or else the course is
removed.
Ethics: Tax Cases