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Tax Ethics and Best Practices


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Cost $20.00
Presentation Length 2.0 hours

Recorded DateSeptember 24, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaEthics (Regulatory)
Course LevelBasic
Course Description

In this webinar, we will discuss sources and standards of tax ethics and best practices to ensure compliance and avoid penalties.  In reviewing the requirements of Circular 230, the AICPA Statements on Standards for Tax Services, and the AICPA Code of Professional Conduct, we will touch on common practice issues including what standards must be met to take a position on a tax return, when you can omit an answer to a question on a tax return when you must verify information provided by a taxpayer or third party, the use of estimates, correcting errors and omissions on returns, responsibilities when faced with a conflict of interest, and the form and content of advice provided to taxpayers. We will also discuss the necessity of establishing data security plans, providing tax return documents to third parties, and requirements related to the retention of client records and other documents.

Learning Objectives:

  • Recognize Treasury Dept Circular 230 (applicable to those who practice before the IRS)

  • Recognize rules applicable to AICPA members

  • Recognize Statements on Standards for Tax Services (SSTSs)

  • Identify key ethical issues SSTS #1 through #7

  • Recognize AICPA project to review and update SSTSs

  • Identify the six principles of the AICPA Code of Professional Conduct

  • Identify the risks and responsibilities surrounding the acceptance of new clients

  • Determine safeguards for protecting taxpayer information, e-signing, and other data security issues

Not logged

Roby Sawyers

NC State University
Undergraduate Program Director
(919) 515-4443


ROBY SAWYERS, Ph.D., CPA, is a Professor in the Department of Accounting at NC State University.  He is an author of Federal Tax Research (Cengage Learning) as well as chapters on international tax, state and local tax, tax research, and tax practice and procedure in Corporate, Partnership, Estate and Gift Taxation (Van-Griner). He serves as co-editor and author of the SALT-Block column in Taxes-The Tax Magazine and served as editor of the Tax Practice Responsibilities column in The Tax Adviser magazine from 2018-2020.   

Dr. Sawyers is an active member of the American Institute of Certified Public Accountants (AICPA) from which he received the 2020 Arthur J. Dixon Memorial Award. He has served the AICPA as a member of the Tax Practice Responsibilities Committee as well as chair of the Tax Legislation and Policy Committee and the Trust, Estate and Gift Tax Committee. He has also served on the AICPA’s Tax Executive Committee and Precertification Education Executive Committee. 

He teaches CPE and CE courses for a variety of firms and other organizations including, KPMG and the AICPA. 


About Our Presenter

North Carolina State University is a public land-grant research university in Raleigh, North Carolina. Founded in 1887 and part of the University of North Carolina system, it is the largest university in the Carolinas.NC State has an enrollment of more than 35,000 students, making it among the largest in the country. NC State has historical strengths in engineering, statistics, agriculture, life sciences, textiles, and design and offers bachelor's degrees in 106 fields of study. The graduate school offers master's degrees in 104 fields, doctoral degrees in 61 fields, and a Doctor of Veterinary Medicine.