Virtually all difficult ethical problems arise from conflicts between a practitioner’s responsibilities to clients and the tax system, and to the practitioner’s own interest in remaining an ethical professional earning a satisfactory living. We will review:
AICPA Statements of Standards for Tax Services
Jurisdiction of OPR, identifying and resolving potential conflicts of interest
Applicable standards for tax returns, penalties and client reliance, competence and procedures to ensure compliance, civil penalties applicable to practitioners.