2024 Tax Practice Ethical Challenges and Circular 230

Overview

This presentation will provide a detailed analysis of the Circular 230 rules for conduct of a tax practice, with a review of the political, legislative and regulatory rules impacting every accounting and tax professional. Best practices and guidance provided by the AICPA’s Code of Professional Conduct will be discussed.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Prerequisites

None

Objectives

• Apply professional ethical guidance to professionals in public practice accounting
• Identify key Circular 230 issues and best practices

Highlights

• Circular 230 (IRS) rules for conducting a "best" tax practice
• How to avoid tax return preparation penalties
• Recent developments impacting today's tax practice
• Review of tax return preparer's registration rules
• Explanation of the revised AICPA Code of Professional Conduct
• Contingent fees