Skip to main content

Ethics for the Tax Professional and Circular 230 Issues

Course Price: $89.00
CPE Credits
2
Date
January 1, 2019
Course Time
4:00 PM
Advanced Preparation
None
Course Level
Basic
Prerequisite
None
IRS CPE
2
NASBA CPE
2
CTEC CPE
N/A
Instructor(s)
Paul La Monaca CPA, MST

Course Description

This course discusses the issues of Ethics and covers Treasury Regulations in Circular 230. Topics to be addressed include rules governing authority to practice, duties and restrictions related to practicing before the IRS, issues regarding fees and solicitation, and standards for tax returns under Circular 230. Also included is a discussion of the requirements of the Annual Filing Season Program (AFSP). Course encourages class participation of real life challenges.

Learning Objectives

At the completion of this course, participants will be able to describe the rules in Treasury Regulation Circular 230 that govern practice before the IRS, best practices for tax advisors, identify the standards for preparing tax returns and other documents, and the importance of the PTIN. Participants will also understand that many ethical issues are not always readily solvable without using due diligence and standards of practice.

Administration Policies: NSTP follows strict administrative policies
Late Registration
  • Registrations must be received no later than 7 days prior to the seminar date.
  • Registrations received after this date will be subject to a $35 late fee.
Refunds
  • NSTP provides refunds to registrants up to 7 days prior to the date of the course. For those registrants canceling within 14 days prior to the date of the course NSTP will allow attendance at another seminar site. If there are extraordinary circumstances NSTP will allow the participant to attend a future education course. An administrative charge of $25 will be assessed if canceled. For more information regarding refund, cancellation and complaint policies, please contact our offices at 800-367-8130
Cancellation
  • NSTP reserves the right to cancel any program or course for circumstances that are not under direct control of NSTP. If a course or program is canceled, participants will be refunded 100% of their registration fee.
Walk-In
  • We do not accept walk-in attendees. Payment must be received in advance of the class. Classes may not be retaken without payment.
Disclaimer
  • Seminar materials and seminar presentations are intended to stimulate thought and discussion and to provide attendees the useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any particular tax procedure, tax planning technique or device or suggestion or any of the tax consequences associated with them.
  • Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual's reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials and during the seminar presentation before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any particular device, technique or suggestion before recommending the same to a client or implementing the same on a client's or on his or her own behalf.
Attendance Policy
  • Only paid registrants are able to attend seminars. In consideration of your fellow attendees, guests will need to depart before the session begins. The seminar lunch is for paid registrants only and is included in the registration fee.