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

State Accounting Ethics with Emphasis on Tax Practice Issues for Arizona (STET4)

4-Hour Program

WHY ATTEND THIS COURSE?

CPAs in tax practice face unique issues when applying the Arizona state accountancy law and regulations and the AICPA Code of Professional Conduct. This program is meant to take the tax practitioner through governing state law, state board regulations, and the AICPA Code of Conduct, pointing out those areas that create issues in tax practice. 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.

DESIGNED FOR...

CPAs in public practice.

OBJECTIVE

Participants will be able to:

  • Apply state accountancy laws and regulations to a tax practice
  • Consider the implication of Circular 230 as it is referenced under Arizona state rules and its interaction with Arizona law, rules, and the AICPA standards
  • Avoid unnecessary exposure to penalties and malpractice claims in your tax practice

MAJOR SUBJECTS

  • Final Circular 230 rules for CPAs who prepare returns or provide tax opinions
  • State law governing the practice of accounting
  • State Board of Accountancy rules
  • AICPA Code of Professional Conduct
  • AICPA Statements on Standards for Tax Services
  • Preparer penalties
  • Professional liability in tax practice
  • Current practice and ethics issues

COURSE ACRONYM: STET4

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Intermediate

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Regulatory Ethics/Ethics in Tax Practice

RECOMMENDED CPE CREDIT: 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.