Practitioners’ role in the continuing evolution of Circular 230
Practitioners and the organizations they are involved with can participate in facilitating the ongoing applicability and effectiveness of Circular 230.
This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.
Practitioners and the organizations they are involved with can participate in facilitating the ongoing applicability and effectiveness of Circular 230.
In response to a request for comments about planned revisions to Circular 230, the AICPA sent a letter making recommendations to the director of the IRS’s Office of Professional Responsibility.
In response to a request for comments about planned revisions to Circular 230, Regulations Governing Practice Before the IRS, the AICPA sent a letter making recommendations to the director of the IRS’s Office of Professional Responsibility.
Updating the rules governing practice before the IRS is one of the goals of the IRS Office of Professional Responsibility for the new year, its director says.
Updating the rules governing practice before the IRS is one of the goals of the IRS Office of Professional Responsibility for the new year, its director says.
The AICPA’s complimentary annual webcast on Tax Ethics answers questions on client confidentiality, tax practice quality control, conflicts of interest, records retention, and how to address errors discovered on clients’ tax returns.
As the COVID-19 pandemic forces firms to accelerate the adoption and overall use of virtual communication tools, practitioners need to be aware that the foundational principles of ethics and best practices still apply when using these technologies.
The Tax Practice Responsibilities Committee’s updated Guidelines on dealing with conflicts of interest depend on rules found in the AICPA’s Code of Professional Conduct and Treasury Circular 230.
Academic integrity of colleges and universities depends on developing and enforcing a comprehensive policy that sets a framework for responding judiciously and transparently to academic dishonesty, such as cheating and plagiarism.
Practitioners can protect themselves from significant penalties by following the IRS’s ‘adequate disclosure’ procedures.
This column addresses how this new rule may impact CPA tax practitioners providing services outside the scope of an audit or to a nonaudit client.
Simply preparing a return may invoke different ethical and legal standards than would providing tax advice.
While a tax practitioner and AICPA member has a duty to notify the client, the client is responsible for deciding whether to correct the error.
The director of the IRS' Office of Professional Responsibility and veteran practitioners recently gave advice on how to steer clear of the dangers.
These documents are as useful as a master tax guide or tax handbook and may ultimately save a CPA from time-consuming and costly litigation or disciplinary proceedings.
This column reviews the advent of Schedule UTP, considers the applicable ethical rules, and offers some best practice tips for practitioners.
This column explores the interrelationship of ethical and practical considerations that start before client data come into the office and continue after the return is filed.
CPAs who oversee their firm's practice should take note of the changes to expansion of supervisory obligations under Circular 230.
Practitioners are encouraged to determine whether they comply with both Sec. 7216 and revised AICPA client confidentiality rules.
This article discusses the technical provisions of Circular 230, Regulations Governing Practice Before the Internal Revenue Service, and how recent revisions could affect existing tax practice procedures and the management of tax practices.
DEDUCTIONS
Business meal deductions after the TCJA
This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.
TAX RELIEF
Quirks spurred by COVID-19 tax relief
This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.