Source: https://www.westerncpe.com/course/realworld-ethics-for-missouri-cpas-self-study/
Timestamp: 2019-04-20 01:16:06+00:00

Document:
Real-World Ethics for Missouri CPAs is designed to meet the ethical requirements of the Missouri State Board of Accountancy. The course begins with an overview of ethics, then presents major ethical theories and their practical applications, providing suggested methods for approaching ethical dilemmas. The materials then highlight applicable sections of the AICPA Code of Professional Conduct as well as PCAOB ethical guidance for SEC filers. Important regulations pertaining to practicing before the IRS as contained in Circular 230 are covered as well. Illustrative case studies and examples interspersed throughout help to illustrate how to handle real-life ethical issues and situations, making this course a useful and hands-on tool you can use to critique the various ethical decisions you face in your practice.
Recognize the rules for practicing before the IRS and the discipline process for violations of Circular 230.
§10.20 Information to be furnished.
§10.21 Knowledge of client’s omission.
§10.22 Diligence as to accuracy.
§10.23 Prompt disposition of pending matters.
§10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
§10.25 Practice by former government employees, their partners and their associates.
§10.28 Return of client’s records.
§10.31 Negotiation of taxpayer checks.
§10.33 Best practices for tax advisors.
§10.34 Standards with respect to tax returns and documents, affidavits and other papers.
§10.36 Procedures to ensure compliance.
§10.37 Requirements for other written advice.
§10.38 Establishment of advisory committees.
§10.51 Incompetence and disreputable conduct.
§10.52 Violations subject to sanction.
§10.53 Receipt of information concerning practitioner.
§10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
§10.67 Proof; variance; amendment of pleadings.
§10.69 Representation; ex parte communication.
§10.75 Proposed findings and conclusions.
§10.76 Decision of Administrative Law Judge.
§10.77 Appeal of decision of Administrative Law Judge.
§10.79 Effect of disbarment, suspension, or censure.
§10.80 Notice of disbarment, suspension, censure, or disqualification.

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