Tax Ethics (Updated)

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:

  • 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:


Speaker / Author:

Kenneth Heaslip, MS, MBA, CPA, CGMA, licensed as a CPA in New Jersey, has extensive experience teaching all levels of accounting, auditing, and in other practice-related areas. He is an active member of the NJCPA, where he has served in positions such as Vice President, Trustee Chapter President, Committee Chair, and Task Force Chair. Kenn currently serves on the NJCPA Professional Conduct Committee and is a Director at Cullari Carrico LLC, a regional CPA firm in Northern New Jersey.

Kenn has been a Professor of Accounting at several universities including Seton Hall, where he was the students’ choice as “Educator of the Year” two years in a row, and in the Executive MBA program at Rutgers University. In addition, he was the National Director of the Becker CPA Review. Kenn earned his BA from Rutgers University and has an MS in Taxation and MBA in Finance from Seton Hall University.


Price (USD)

Standard: $49.90


Course Code : 99ETHTAX-V2

Release Date : 03/06/2021
Expire Date : 03/31/2023
Credits :
CPE 2.00
QAS 2.00

Course Level : Basic
Length : 1hr 40min
Course Type : QAS Self-Study

Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Regulatory Ethics
Theme : Miscellaneous

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