About the Course
Introduction
This webinar will examine the ethical issues tax professionals confront in everyday practice and the professional standards that govern those situations. Our panelists will explore the often difficult line between appropriate tax advocacy and conduct that may violate Circular 230, professional standards, or other ethical obligations.
Description
Tax practitioners routinely face challenging questions: How much due diligence is required before advising a client to claim a deduction or defer income? To what extent may a practitioner rely on information provided by a client? What are the obligations when a return position is discovered to be incorrect after filing? How should practitioners respond during an examination when errors come to light? When do conflicts of interest arise, and what steps are necessary to address them? Through real-life scenarios and hypothetical examples, the panel will analyze the rules and professional responsibilities that govern these and other common ethical dilemmas.
Listen as our accomplished panel reviews real-life ethical dilemmas that arise in tax practice, discusses practical approaches for identifying and addressing professional responsibility concerns, explains the standards applicable to return preparation, and offers guidance for reducing risk while maintaining effective client relationships.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Wednesday, November 4, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Governing standards for tax practitioners
II. Reliance on client information and due diligence obligations
III. Ethical considerations when advising on tax positions
IV. Addressing errors and omissions
V. Ethical challenges during IRS examinations and tax controversies
VI. Conflicts of interest and client representation issues
VII. Applying the standards through hypothetical examples
VIII. Best practices for ethical compliance and risk management
The panel will review these and other key issues:
- Reliance on client-provided information and practitioner due diligence obligations
- Standards for recommending and supporting tax return positions
- Ethical considerations when errors are discovered after filing
- Identifying and addressing conflicts of interest
- Circular 230 and professional conduct standards applicable to tax practice
- Hypothetical examples of ethics issues commonly encountered by tax practitioners
Learning Objectives
After completing this program, participants will be able to:
- Identify common ethical issues encountered in tax practice
- Apply Circular 230 and related professional standards to practical situations
- Ascertain how to respond when information submitted to the IRS is later found to be inaccurate
- Decide when a conflict of interest requires disclosure
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ of business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, and net operating loss limitations, including carrybacks and carryforwards.
BARBRI, Inc. is 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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