Course Detail

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Speakers: Albert D. Spalding Jr.

Time: 10:00 am - 12:00 pm

Total Credits: 2.0

Earn Up To: 2.0 ET credits

Level: Basic

Vendor: ACPEN

MICPA delivers the highest quality education experience. If you are not satisfied with your course, call us at 1.855.594.4273. We will make it right.

What you will learn

Differentiate between the theoretical accounting concepts and objectives of financial accounting from those of tax accounting.
Review the verification requirements imposed by statute, by the IRS and by the accounting profession for purposes of accounting and professional ethics.
Compare accounting for tax uncertainties in financial and tax accounting.
Critique the verification procedures and protocols utilized in real world cases (Case Studies)

Description

Tax return preparation and consulting always involves the accountant's review of – and reliance on – information provided by the client. Not everything can, or need be, verified. This workshop considers the duty of CPA tax return preparers to make further inquiries, from the perspective of Circular 230, preparer penalties and professional ethics.

Prerequisites:
None

Advanced Preparation:
None