TAX Ethics

Course Overview:
This course discusses ethical issues associated with the performance of tax services. It addresses Treasury Department Circular 230, the AICPA's Standards for Tax Services, tax preparer penalties, and related sections of the AICPA's Code of Professional Conduct.

Learning Objectives:

After completing this course, the course participant should be able to:
  • Identify continuing education requirements for enrolled agents and other categories of tax preparers
  • Differentiate between the various subparts of the regulations governing practice with the IRS
  • Define what is considered de minimis with respect to determining if a tax preparer is preparing a substantial portion of a tax return
  • Differentiate between individuals that would or would not be considered tax return preparers and whether a PTIN is required in accordance with IRS regulations
  • Identify and differentiate between various tax preparer penalties
  • Identify the various threats to a member’s independence with respect to the AICPA Code of Professional Conduct and sections that specifically relate to tax practice

  • Prerequisites/Advanced Preparation:

    Basic knowledge of ethical principles and practices

    Speaker / Author:

    Kenneth Heaslip, MS, MBA, CPA, CGMA, is a discussion leader and group practice leader in Professional Ethics for LOSCALZO ASSOCIATES LTD. Kenn has extensive experience teaching all levels of accounting, auditing and in other practice related areas. He has served as Vice President and Trustee of the New Jersey Society of CPAs, Secretary of their Scholarship Fund and President of the Essex Chapter. He is an active member of several Society committees in taxation and student programs and is past chair of the State Educators Committee. Kenn also serves on the NJSCPA Professional Conduct committee. Kenn is a Director at Leaf, Saltzman, Manganelli, Tendler, & Miele LLP in Fairfield, NJ, a regional CPA firm in Northern New Jersey and New York City.

    Kenn is also an Associate Professor of Accounting at Bloomfield College. He previously was an Executive in Residence at Seton Hall University where he was the students’ choice as “Educator of the Year” two years in a row. He taught in the Executive MBA program at Rutgers University and has been with Becker CPA Review since 1983. Until 1998, Kenn was the National Director of the Becker CPA Review Course, where he was responsible for course content and instruction quality. At Becker, he oversaw and trained over 350 instructors as well being the lead editor of all the course materials. Kenn lectured extensively throughout the United States, as well as in Canada and Asia.

    Kenn earned his B.A. from Rutgers University and has an M.S. in Taxation and M.B.A. in Finance, from Seton Hall University.


    Price (USD)

    Standard: $49.90


    Course Code : 99ETHTAX

    Release Date : 07/29/2015
    Expire Date : 07/14/2020
    Credits :
    CPE 2.00
    IRS CE 2.00
    QAS 2.00

    Length : 1hr 40min
    Course Level : Basic
    Course Type : New Standards
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Regulatory Ethics

    Theme : Miscellaneous

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