Date and Time: Tuesday, December 16 – 2:00 pm – 3:45 pm EST
Description: The IRS has recently issued proposed regulations to update the Circular 230 rules for all tax practitioners, amending these rules in various ways to reflect changes in the law. This session will review these new rules and discuss their impact on your tax practice.
Learning Objectives:
- Identify current and proposed Circular 230 rules
- Apply guidance to professionals in public practice accounting
Program Content:
- Circular 230 (IRS) rules for conducting a tax practice
- Provide guidelines for registered tax return preparers and tax return preparation
- Contingent fees
- Proposed new rules addressing the evolving nature of tax practice.
Who should attend: CPAs in public practice and members in industry.
Program Level: Intermediate
Developed By: Federal Tax Workshops, Inc
Instructor: Steven C. Dilley, CPA, JD, PhD
Field of Study: Regulatory Ethics
Prerequisites: Basic working knowledge of the ethical guidelines for tax practitioners.
Advanced Preparation: None
CPE Credit: 2 hours
Qualifies for IRS PTIN Credit
Course Content
Steven C. Dilley, CPA, JD, PhD
Steve is President of Federal Tax Workshops, Inc., where for over 40 years, he has developed and presented continuing education seminars and webinars on tax, accounting and ethics topics for accountants and attorneys throughout the country. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business and has published numerous articles on these topics.
In addition, Steve is a Professor Emeritus of Accounting at Michigan State University, East Lansing, where he taught tax accounting. He has been received the “Distinguished Achievement in Accounting Education Award” in Michigan, as well as the MSU Accounting and Information Systems Department Outstanding Teacher Award.
Course materials are only available to students enrolled in the course.