November 17, 2023


2 Total CPE Credits


Webinar (CA): Addressing Conflicts of Interest and Errors on Tax Returns 2023

  • Instructor

    Arthur Dellinger,CPA

Learning Objectives

• Recognize the various regulatory and professional requirements associated with discovering errors and conflict of interest issues that confront the tax practitioner
• Identify critical areas to be addressed in advising on discovering an error, including required communications with the taxpayer and related engagement matters
• Recognize the need to document the advice given when an error is discovered and the possible consequences
• Recognize the need to monitor potential conflicts of interest and the steps necessary to determine if continued representation is feasible when an actual conflict exists
• Determine the required documentation when a conflict of interest exists

Major Topics

• Overview of the rules about discovering an error in a return either when rendering future preparation services or during representation in an administrative proceeding
• Discussion of the duty to 'advise' clients concerning potential taxpayer penalties associated with discovering an error or omission
• Discussion of the Circular 230 requirements when a conflict of interest exists in a client engagement
• Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority

CPE Credits Available

Total CPE
Regulatory Ethics

Things to Know About This Course

Course Level

  • Advanced


Tax practitioners with 2 years experience and a working knowledge of the AICPA Statements on Standards for Tax Services and IRS Circular 230.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, EAs and tax preparers.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 89 89
  • COCPA Non-Member

    $ 119 119
    Your Price

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