Target Audience: CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Ethics (NASBA); Ethics (IRS)
IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.
Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.
IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG
DISCLAIMER: THIS SEMINAR WAS FILMED IN Dallas, Texas, ON July 25, 2017, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
Seminar Level: Beginner
The IRS Office of Professional Responsibility Division presented this seminar at the 2017 IRS Nationwide Tax Forum.
This seminar will address due diligence topics for tax professionals and apply Circular 230 to specific issues in tax practice.
By the end of this presentation, you will be able to:
- List aspects that define "Practice" before the IRS
- Determine when Supervisory Responsibility is required
- List Standards for Documents and other papers under §10.34 (b)
- Differentiate between Due Diligence and Covered Opinion Standards
- Identify aspects of a False Opinion
No prerequisites or advanced preparation are required for this seminar.