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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Ethics and Quality Control in Tax Practice (EQCT)

8-Hour Program


Ethics and quality control are not concepts that are limited to attest services of CPAs in public practice. CPAs who practice primarily in tax face responsibilities that apply to their practices. Failure to understand and apply these practices can lead to suspension or loss of the right to practice before the IRS, discipline from the state board of accountancy, penalties imposed on the CPA by the IRS and legal liability to affected clients. This program helps you meet the “best practices” standard, other ethical standards, and regulatory requirements. It will also include discussion of privileged communication and various penalties that apply to tax practitioners.


CPAs in public practice or tax departments of large companies.


Participants will be able to:

  • Apply the state accountancy law and regulations to your work as a CPA specializing in tax
  • Understand the application of the AICPA Code of Conduct and related guidance as a CPA specializing in tax
  • Apply Treasury Circular 230 rules to your practice or your duties as an employee
  • Implement AICPA Statements on Standards for Tax Services 1 through 7 and Interpretations 1-1 and 1-2
  • Avoid unnecessary exposure to penalties and malpractice claims in your tax practice


  • Preparer penalties
  • Penalties for failing to secure client permission to disclose or use information
  • Handling the tricky issues that arise with regard to conflicts of interest
  • Circular 230 rules for CPAs who prepare returns or provide tax opinions
  • State law governing the practice of accounting (whether or not in public practice)
  • State Board of Accountancy rules
  • AICPA Statements on Standards for Tax Services
  • Tax quality control documents and why you should have one
  • Professional liability in tax practice
  • Current practice and ethics issues





  • None


FIELD OF STUDY: Taxes/Regulatory Ethics


  • Regulatory Ethics: 4 hours
  • Taxes: 4 hours

CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are 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: www.nasbaregistry.org.