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ETHICS FOR CPAs: TAX EMPHASIS (Text Version)
This course discusses the AICPA’s Code of Conduct, which Boards of Accountancy generally require their licensees to abide by even when not a member of the AICPA. The Code of Conduct was promulgated by the AICPA to give guidance and prescribe ethical conduct parameters for all CPAs, regardless of career path. This course also discusses ethical guidance for tax practitioners. Specific topics discussed include Circular 230, as well as additional ethical requirements mandated by the AICPA and the Treasury Department.
Please Note: This is a general ethics course. It can be used in addition to specific state required ethics courses. It is not a substitute for specific state required ethics courses.
Course Prerequisite: None
Course Level: Basic
Category Subject: Regulatory Ethics
Course Format: Textbook Self-Study
Recommended CPE Credit: 4 Hours
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