This 4-hour course is designed to meet the 4-hour ethics CPE requirement for California CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and statutes promulgated by the California Board of Accountancy and the California Accountancy Act are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. 

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach - the conceptual framework approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards.

The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited. 

This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes representation before the IRS. 

Please Note: This is a general ethics course for anyone who represents taxpayers on matters before the IRS and devotes more than 80% of its content to federal tax matters. This is NOT an IRS EA or Return Preparer approved ethics course.

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for California CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and statutes promulgated by the California Board of Accountancy and the California Accountancy Act are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. 

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach - the conceptual framework approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards.

The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited. 

This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes representation before the IRS. 

Please Note: This is a general ethics course for anyone who represents taxpayers on matters before the IRS and devotes more than 80% of its content to federal tax matters. This is NOT an IRS EA or Return Preparer approved ethics course.