Most professions have a set of ethical standards that their members are expected to live up to. Accounting and tax professionals have ethical standards set forth for by the AICPA, IMA, and Treasury for their members. In this webinar, we will discuss some of the key provisions set forth in Circular 230 that apply to those practicing before the Internal Revenue Service. In addition, we will distinguish tax avoidance with tax evasion and the various penalties associated with a tax practitioner.
Field of Study: Ethics
CPE being offered: 2.0
Speaker
Dr. Curatola (Tony) is the Joseph F. Ford Professor of Accounting at Drexel University in Philadelphia. He is the Tax Column Editor for Strategic Finance since 1992. He has served as the editor of the Journal of Legal Tax Research and currently serves on the editorial review board of several journals, and has held a variety of leadership positions, including national service with the Institute of Management Accountants. He has published extensively in journals including Journal of Financial Services Professionals, Journal of the American Taxation Association, Journal of Forensic & Investigative Accounting, and Tax Notes to name a few. Tony was co-editor on IRA Answer Book by Wolters Kluwer and author of the EA Review course for Surgent Publishers. Tony's funded research findings on the source tax have appeared in media such as Forbes Magazine, The Washington Post, The Wall Street Journal, The New York Times, and other media outlets.