January 5, 2026

Webinar

4 CPE

Webinar (CA): State and Federal Ethics Considerations 25-26 🗓

January 5, 2026
Webinar
4 CPE

Webinar (CA): State and Federal Ethics Considerations 25-26 🗓

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    Instructor

    Kathleen
    Wright

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    Kathleen Wright, JD, LLM, CPA

    Bio

    Kathleen K. Wright, CPA (Retired), Esq., has been practicing in the field of tax for over 50 years. She has worked in public accounting, private industry as a financial controller, and now has her own practice which specializes in client representation and expert witness assignments. She is also the director of the State and Local Tax Program at Golden Gate University, where she is a full-time professor. Wright publishes frequently, column in State Tax Notes (published by Tax Analysts) where she serves on the Editorial board, She holds a juris doctor degree, a master’s degree in business administration (in taxation), and a master of laws degree (in taxation).

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Discover recent developments in tax return preparation and representation. Learn the rules of professional conduct set forth by the IRS, AICPA and state tax agencies. Review rules and regulations that govern tax practice for both federal and state purposes. Examine the rules of practice before the IRS (Treasury Dept. Circular 230). Explore current developments related to tax practice. Consider how ethical principles, such as conflicts of interest, apply to partnerships and other flow-through entities. Determine how various states regulate tax practice, including a discussion on malpractice. Tackle real-world scenarios affecting your practice. Understand how the accountant-client privilege applies in your practice.

Learning Objectives

• Identify the various federal and state rules that govern tax return preparation and representation
• Determine rules governing return preparer registration at both state and federal levels
• Recognize the expanded tax reporting rules at both the federal and state levels
• Identify which documents must be presented to the state tax authorities
• Determine state privileges (attorney/client privilege, tax preparer/client privilege and work product doctrine)
• Identify recent developments regarding confidentiality and conflicts of interest
• Discussion of the due diligence requirements imposed on practitioners

Major Topics

• Statutory developments
• Key cases that impact your client
• Administrative and procedural developments
• Federal and state standards of tax practice
• Return preparer registration (state and federal)
• State and federal penalties that apply to tax practice
• Conflicts of interest related to flow-through entities
• Ethics issues related to operating a virtual tax practice
• Application of taxpayer privileges in tax practice
• Understand Due Diligence.

CPE Credits Available

4 CPE
4
Taxes

Things to Know About This Course

Course Level

  • Overview

Professional Area of Focus

  • Enrolled Agent - IRS Credit Eligible
  • Individual Tax
  • Law/Legal

Prerequisites

Knowledge of California Taxation

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

Attorneys, CPAs, EAs and tax return preparers.

Provider

California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 175 175
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  • COCPA Non-Member

    $ 229 229
    Your Price

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