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Tax Ethics for California CPAs (CPE)

  • ITEM SKU
    4030
  • CPE Hours
    4
  • Full Course Price
    $54.50
Exam Questions: 20
Course Level: Basic
Pages: 98 | Content: 90, Supplemental: 8
NASBA Area of Study: Regulatory Ethics
Not Acceptable for: Enrolled Agents
Version: 4030J

This course is designed to provide the California CPA with the ethical framework that the CPA can use as a guide to sort through ethical dilemmas. In addition to guidance provided by Circular 230, this course discusses various frivolous tax arguments and scams, and the court's decisions regarding them. It also discusses information specific to California. PLEASE NOTE: This course was specifically designed to meet the California renewal requirement of four hours of ethics education every two years for CPAs. California has an additional requirement that CPAs complete a two-hour regulatory review course once every six years. If you are required to complete the two-hour regulatory review course, it is in addition to the four hours of ethics that this course offers. PLEASE NOTE: Not acceptable for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

PLEASE NOTE: California has an additional requirement that CPAs complete a two-hour regulatory review course once every six years. If you are required to complete the two-hour regulatory review course, it is in addition to the four hours of ethics that this course offers. For more information regarding the California Ethics CPE requirement visit our California State Information Page on this website.You can also visit the California Board of Accountancy website at www.dca.ca.gov/cba

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Course Information

Table of Contents
  • Chapter 1: IRS Circular 230
  • Chapter 2: Frivolous Tax Arguments
  • Chapter 3: California Specific Information
Objectives
  • To identify the Internal Revenue Service Requirements as outlined in Circular 230
  • To recognize characteristics of common frivolous tax positions
  • To identify the penalties and fines that may be assessed in frivolous tax cases
  • To identify the current "Dirty Dozen" tax scams
  • To recall the rules specific to the practice of public accountancy in California

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.