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Webinar (CA): State and Federal Ethics Considerations


Discover recent developments in tax return preparation and representation. Learn the rules of professional conduct set forth by the IRS, AICPA and state tax agencies. Review rules and regulations that govern tax practice for both federal and state purposes. Examine the rules of practice before the IRS (Treasury Dept. Circular 230). Explore current developments related to tax practice. Consider how ethical principles, such as conflicts of interest, apply to partnerships and other flow-through entities. Determine how various states regulate tax practice, including a discussion on malpractice. Tackle real-world scenarios affecting your practice.

Learning Objectives

• Identify the various federal and state rules that govern tax return preparation and representation.
• Determine rules governing return preparer registration at both state and federal levels.
• Recognize the expanded tax reporting rules at both the federal and state levels.
• Identify which documents must be presented to the state tax authorities.
• Determine state privileges (attorney/client privilege, tax preparer/client privilege and work product doctrine).
• Identify recent developments regarding confidentiality and conflicts of interest.
• Discussion of the due diligence requirements imposed on practitioners.

Major Topics

• Federal and state standards of tax practice
• Return preparer registration (state and federal)
• State and federal penalties that apply to tax practice
• Conflicts of interests related to flow-through entities
• Ethics issues related to operating a virtual tax practice
• Application of taxpayer privileges in tax practice
• Understand Due Diligence.

California CPA Education Foundation
Course Level
CPE Field of Study
Regulatory Ethics
Who Should Attend

Attorneys, CPAs, EAs and tax return preparers.

Kathleen Wright


Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Event Information
Jan 14, 2022
9:00 am - 12:30 pm MST
Total CPE Credits


$ (% off)


$ (% off)
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Webinar (CA): State and Federal Ethics Considerations

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