Ethical tax practice isn’t just about knowing the rules — it’s about applying them in real-world situations. In this engaging 100-minute webinar, veteran CPAs John Sapp and Ann Campbell guide you through the practical side of Circular 230, from representation and practitioner responsibilities to common violations and recent enforcement trends. Whether you’re a CPA, EA, or uncredentialed preparer, you’ll walk away with the confidence to handle ethical challenges and the clarity to stay compliant.
After completing this course, participants will be able to:
- Identify who is subject to the requirements of Circular 230 and what constitutes practice before the IRS.
- Describe the role of the Office of Professional Responsibility in enforcing standards for tax practitioners.
- Recognize examples of disreputable conduct and the consequences of ethical violations.
- Distinguish between different types of authority, including POAs and third-party designees, and their limits.
- Apply ethical decision-making to scenarios involving client errors, conflicts of interest, and fee structures.
- Evaluate when to rely on client-provided information and how to remain compliant with due diligence standards.
