Providing Tax Advice: Professional Standards

Course Details


Friday, January 17, 2020

9:00am – 11:00am
(Registration: 8:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation


Tax practitioners with two-years experience and a working knowledge of the AICPA Statements on Standards for Tax Services and IRS Circular 230.


Tax professionals provide advice to taxpayer-clients in many ways from direct written and oral advice to "taking a position" while preparing a return. This course gives an overview of tax advice and professional standards.

The provision of advice is regulated by statute, regulations and conduct requirements under federal tax law and also, for CPAs, standards of conduct issued by the AICPA and adopted by the Boards of Accountancy of every state.


  • Overview of the various types of advice tax professionals provide clients
  • The preparer penalties
  • The duty to advise clients with regard to potential taxpayer penalties
  • The primary AICPA rules with regard to advising and communicating tax advice
  • Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority


  • Recognize the various regulatory and professional requirements associated with providing tax advice to clients.
  • Identify critical areas to be addressed in providing tax advice to clients.
  • Determine what should be communicated to clients with respect to tax positions. taken in their behalf including any required return disclosures.

Designed For

CPAs, EAs and tax preparers.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $94.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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