- ClientWhysCPE.com

CPE Hours: 2 ( , Ethics:2 )	Publication Date: 01/1/2009	Cost: $25.00
Level: Intermediate	Author: Claudia Hill

Prerequisites: Overview of Federal Income Taxation or comparable knowledge. No advance preparation needed.

Delivery Method: Self-Study

This course examines ethical issues of interest to tax practitioners dealing with protection of client information, permissible disclosures, taxpayer consent language, protecting your practice and yourself, Circular 230 required disclosures and disengagements from problem or risky clients.

Final Exam Grading Policy: Course material must be completed within 12 months of purchase. A score of 70% or better is needed for passing. The completion certificate will be automatically generated by the system.

This text is divided as follows:

Protecting Client Information 2
IRC Section 7216 2
Permissible Disclosures 3
Disclosures Consented to by Taxpayer 3
What Has Changed? 4
Proposed Mandatory Taxpayer Consent Language 5
Regulations Are Not Final 5
Exhibits
Tax Return Information for Loan Application 6
Consent to Release Tax Return Information 7
Conflict of Interest & Tax Information Disclosure 8
Privacy of Client Information 11
Sample Wording for Disclosures & Consents 13
Protecting Your Client's Right 14
Exhibits
Confidentiality Privilege Engagement Letter 15
Tax Preparation Engagement Letter 16
Protecting Our Practices & Ourselves 19
Checklists & Engagement Agreements 19
Required Disclosures - Circular 230 23
Required Disclosures - Use of Tax Return Information 25
Disengaging from Problem or Risky Clients 26
Conclusion 28

By completing this course the student will learn of ethical issues of interest to tax practitioners dealing with protection of client information, permissible disclosures, taxpayer consent language, protecting your practice and yourself, Circular 230 required disclosures and disengagements from problem or risky clients.

IRS - Enrolled Agents

K00509 - Ethics & Disclosures in Tax Practice