During this year-end round-up of ethical issues we will cover the most common ethical issues and make sure you are up to date on what to do (and not do) next tax season. The issues raised in Circular 230 regarding conflicts of interest, client documentation and tax prep, preparer penalties and defense, and the role of OPR will all be reviewed with new cases being discussed. A fun way to make sure you are up to speed on your ethical responsibilities and nail those last credits before tax season 2024!

Learning Objectives:
- Understand the role of Circular 230 and its requirements
- Describe the rules around conflicts of interest and what practitioners can do to address them
- Identify ethical issues that arise during tax season and how best to handle them and document your file
- Explain the role of OPR

Program Number: 15UFN-T-00250-22-O
Credits: up to 2 hours CE / CPE available - ETHICS