Self-Study CPE Courses:
This 4-hour course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct, including recent changes to it.
IRS-Qualified Self-Study CPE Courses:
The following courses are applicable for tax preparers seeking IRS credit and CPAs in states with a non-state-specific requirement.
General Ethics for Tax Practitioners (2 hours)
This two-hour self-study CPE course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.
Ethics of Tax Return Preparation (2 hours)
This two-hour course covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return. This course is IRS-approved and is also applicable for CPAs licensed in states with a non-state-specific ethics requirement.
Ethical Considerations in Your Tax Practice (4 hours)
This 4-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service, as well as the sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.
Ethical Standards for Tax Practitioners (2 hours)
This 2-hour course discusses and explains the most important ethical rules that govern the conduct of both certificated and non-certificated tax practitioners as set forth in Circular 230. The program’s focus will be on those rules of conduct that tax practitioners will encounter when they prepare tax returns for clients. Of particular concern will be special ethical rules that apply to individuals who satisfy the IRS’s Annual Filing Season Program.
Ethical Considerations for CPAs (4 hours)
This 4-hour self-study course provides a framework within which to consider the ethical challenges facing CPAs, including practical examples of potential ethical dilemmas that practitioners may encounter.
Ethics for Tax Professionals (2 hours)
This 2-hour course discusses the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations.