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Tax Ethics And Best Practices

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • Maryland Tax Preparer

Published: December, 2021

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  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description


  • General Ethical Principles
    4 mins
  • Return of Client Records
    22 mins
  • Procedures to ensure compliance
    40 mins
  • AICPA statements on Standards for Tax Services
    55 mins
  • Knowledge of error : Return Preparation and Administrative Proceedings
    73 mins
  • The Use of Engagement Letters to Mitigate Risk
    94 mins

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 CPE webinar covers 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 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 fulfil their regulatory ethics requirements.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Attorney
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 2 CE Credit of Federal ethics for Enrolled Agents (EA) (Approval No. GEHNZ-E-00368-20-S)
  • 2 CPE Credit of Ethics (Regulatory) for Certified Public Accountants (CPA-US)
  • 2 CE Credit of Federal ethics for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0369)
  • 2 CE Credit of Federal ethics for Annual Filing Season Program (AFSP)
  • 2 CE Credit of Federal ethics for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-E-00368-20-S)
  • 2 CE Credit of Federal ethics for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-E-00368-20-S)
  • 2 General Credit of Ethics (Regulatory) for Accountant/Bookkeeper/Tax Professionals

Additional details

  • Course Level :
  • Credits :
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
  • Advance Preparation :


MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

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MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) 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:


MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at


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.


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Ratings and Review


52 Ratings



Very Good









Romas Butrimas, Accountant

Dec 29th, 2021



Georgia Herr, ORTP

Sep 25th, 2022

For some reason Question #8 was very confusing to me. Maybe it was the way it was written. I'm just grateful to be done with my annual 2 hrs of Ethics


Abel Scott, EA

Dec 30th, 2021

It was good overall, but the software was glitchy.