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Tax Ethics and Best Practices

  • AFSP
  • CPA (US)
  • EA
  • Tax Preparer
  • CRTP
  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description

Course Description

In this online Ethics CPE webinar, we will discuss sources and standards of tax ethics and best practices to ensure compliance and avoid penalties. In reviewing the requirements of Circular 230, the AICPA Statements on Standards for Tax Services, and the AICPA Code of Professional Conduct, we will touch on common practice issues including what standards must be met to take a position on a tax return, when you can omit an answer to a question on a tax return when you must verify information provided by a taxpayer or third party, the use of estimates, correcting errors and omissions on returns, responsibilities when faced with a conflict of interest, and the form and content of advice provided to taxpayers. We will also discuss the necessity of establishing data security plans, requirements for providing tax return documents to third parties, and requirements related to the retention of client records and other documents.

This online Ethics CE webinar covers the following key topics:

1. Introduction and discussion of general ethics principles

2. Sources of Rules and Standards Related to Tax Ethics including discussion of the following sections:

  • §10.21 Knowledge of client’s omission
  • §10.22 Diligence as to accuracy
  • §10.27 Fees
  • §10.28 Return of client’s records
  • §10.29 Conflicting interests
  • §10.30 Solicitation
  • §10.33 Best Practices for Tax Advisors
  • §10.34 Standards with respect to tax returns and documents, affidavits, and other papers
  • §10.35 Competence
  • §10.36 Procedures to ensure compliance
  • §10.37 Requirements for written advice

3. Other Rules of Conduct applicable to tax professionals

  • Statements on Standards for Tax Services (SSTSs)
  • Review SSTS #1 through # 7 with key ethical issues highlighted
  • Briefly discuss the AICPA project to review and update SSTSs

4. To discuss the six principles and key sections applicable to tax practice and state Board Rules and Regulations. 

  • Responsibilities
  • Serve the public interest
  • Integrity
  • Objectivity and Independence
  • Due care
  • Scope and nature of services

5. Risk Mitigation

  • The importance of engagement letters
  • Client acceptance and monitoring
  • Data security and privacy

6. Frequently Asked Questions

Learning Objectives

  • To recognize the major sources of malpractice claims in a tax practice
  • To identify the primary benefits of client engagement letters
  • To construct engagement letters using best practices to limit malpractice risk
  • To develop best practices surrounding client acceptance and monitoring
  • To recognize the key components of data security and privacy plans for your firm

Recommended For

  • This tax ethics CE approved by IRS is recommended for CPAs, EAs, AFSPs, and other Tax practitioners desiring to fulfill their regulatory ethics requirements.

Who Should Attend?

  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 2 CE Credit of Federal Tax Related Matters for Tax Professionals (Approval No. GEHNZ-E-00368-20-O)
  • 2 CE Credit of Maryland State Ethics for Tax Professionals (Approval No. GEHNZ-E-00368-20-O)
  • 2 CE Credit of Taxes for Enrolled Agents (EA) (Approval No. GEHNZ-E-00368-20-O)
  • 2 CPE Credit of Ethics (Regulatory) for Certified Public Accountants (CPA-US)
  • 2 CE Credit of Ethics (Regulatory) for California Registered Tax Preparers(CRTP) (Approval No. 6273-CE-0369)
  • 2 CE Credit of Professional Ethics for Annual Filing Season Program (AFSP)


About Presenter

Roby B. Sawyers

Professor NC StateUniversity

ROBY SAWYERS, Ph.D., CPA, is a Professor in the Department of Accounting at NC State University.  He is an author of Federal Tax Research (Cengage Learning) as well as chapters on international tax, state and local tax, tax research and tax practice and procedure in Corporate, Partnership, Estate and Gift Taxation (Van-Griner) and writes frequently for leading academic, policy and professional tax journals.  

Dr. Sawyers is an active member of the American Institute of Certified Public Accountants (AICPA) currently serving on the Tax Practice Responsibilities Committee. He previously chaired the AICPA’s Tax Legislation and Policy Committee as well as the Trust, Estate and Gift Tax Committee. He has also served on the AICPA’s Tax Executive Committee and Precertification Education Executive Committee. 

About Company

NC StateUniversity

With more than 34,000 students and 7,000 faculty and staff, North Carolina State University is a comprehensive university known for its leadership in education and research, and globally recognized for its science, technology, engineering and mathematics leadership. NC State students, faculty and staff are focused. As one of the leading land-grant institutions in the nation, NC State is committed to playing an active and vital role in improving the quality of life for the citizens of North Carolina, the nation and the world.


FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
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  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
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Ratings and Review


33 Ratings



Very Good









Jason Mcdowell, CPA (US)

Feb 23rd, 2021

The webinar was very informative and the instructor provided relevant examples to reinforce the topics.


Stephen Headley, EA

Jan 5th, 2022

Webinar was fine, but instructor went 10 min over alloted time.

Ruth Ortiz
Ruth Ortiz, RTRP

Dec 6th, 2021

Loved the presentation

Tax Ethics and Best Practices


2 Credits

Subject Area

Ethics (Regulatory)

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