Artificial Intelligence Limitations & Problems, Part II: Avoiding Sanction Under Circular 230

Course Details

Date

Wednesday, November 18, 2026

10:00am – 11:40am
(Registration: 10:00am)

Field of Study

Ethics

Course Number

AILP-2

CPE Credit

2.0 hours CPE credit

Instructor

Richard L. Russell, Jr.

Level of Knowledge

Basic

Vendor

Accountant's Education Services (AES)

Prerequisites

None

Description

This course covers the limitations of artificial intelligence searches and the related duties and responsibilities of tax return preparers under Circular 230.

Highlights

LINK AND INSTRUCTIONS TO COME FROM AES TAX ONE DAY PRIOR TO SESSION

Objectives

After completing this course the participant will be able to:

Identify common artificial intelligence limitations and errors that may lead to violations of Circular 230.
List potential Circular 230 sanctions and penalties for tax return preparers.
Identify sections of Circular 230 that are applicable to artificial intelligence usage by tax return preparers.
Explain the duties and responsibilities of the tax return preparers under Circular 230 that are applicable to artificial intelligence usage.
Describe the difference between the substantial authority standard and the reasonable basis standard.
Describe the steps needed to ensure that an artificial intelligence answer complies with the substantial authority or the reasonable basis standard.

Course Pricing

Early Registration Member Fee Applicable if you are a HSCPA member in good standing and register by November 4, 2026.	$85.00
Member Fee Applicable if you are a HSCPA member in good standing.	$150.00
Early Registration Non-Member Fee Applicable if you are not a HSCPA and register by November 4, 2026.	$150.00
Non-Member Fee Applicable if you are not a HSCPA member.	$215.00
Your Price	$150.00