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US CPA REG: Ethics, Tax Practice & State Board Roles
Rating: 4.0 out of 5(1 rating)
85 students

US CPA REG: Ethics, Tax Practice & State Board Roles

US CPA REG: Ethics, Tax Duties & State Board Roles in Licensing
Created byDr. Kamal Chhabra (US CPA & CA)
Last updated 1/2026
English

What you'll learn

  • Ethics in Tax Practice - Understanding professional conduct and ethical responsibilities.
  • Practicing Before the IRS - Regulations and guidelines for tax professionals.
  • IRS Regulations - Compliance rules governing representation before the IRS.
  • Licensing & Tax Practice - State board requirements and professional responsibilities.

Course content

5 sections • 5 lectures • 51m total length

  • Overview1:34

    In this video series, you will learn about:

    • Ethics in Tax Practice - Professional conduct and ethical responsibilities.

    • Practicing Before the IRS - Key regulations and guidelines for tax professionals.

    • IRS Regulations - Compliance rules for representation before the IRS.

    • Licensing & Tax Practice - State board requirements and professional responsibilities.

Requirements

  • A foundational understanding of taxation concepts - including individual and business tax principles, as this course builds upon existing tax knowledge.
  • Basic familiarity with U.S. tax laws and compliance frameworks, such as the Internal Revenue Code (IRC) and IRS procedural guidelines.
  • Awareness of professional accounting or finance ethics, as this module emphasizes ethical decision-making and professional conduct in tax practice
  • Strong analytical and comprehension skills to interpret tax regulations, ethical scenarios, and disciplinary cases effectively.

Description

US CPA REGULATION (REG): Ethics, Tax Duties & State Board Role module offers a comprehensive understanding of professional ethics, responsibilities in tax practice, and the regulatory framework that governs the accounting profession in the United States. Designed specifically for learners with a taxation background, this course delves into the ethical standards and legal obligations that define the integrity of tax professionals.

Through this course, participants will gain in-depth insights into professional conduct, compliance requirements, and the disciplinary framework established by regulatory bodies. The content highlights the key principles of ethical decision-making, diligence in practice, and adherence to the rules prescribed by the Internal Revenue Service (IRS) and the State Boards of Accountancy.

You will explore the regulations that govern practice before the IRS, including the authority of the Secretary of the Treasury, the Director of Practice, and the responsibilities of practitioners. The course also focuses on identifying and managing conflicts of interest, ensuring due diligence, and understanding disciplinary proceedings in cases of professional misconduct.

Additionally, the module provides a clear explanation of IRS Circular 230, outlining the rights and duties of tax practitioners, compliance standards, and the penalties associated with non-compliance. Learners will also study the Internal Revenue Code (IRC) and regulations related to tax return preparers, covering key areas such as First-Tier and Second-Tier penalties, compensation rules, and filing responsibilities.

A special emphasis is placed on the role of State Boards of Accountancy in the licensing and disciplinary system. This section introduces learners to how boards evaluate CPA qualifications, issue licenses, and enforce professional discipline through their established codes of conduct and coordination with the AICPA (American Institute of Certified Public Accountants).

The course concludes with practice questions and real-world case discussions to help learners apply their understanding of ethical frameworks and regulatory principles in professional tax scenarios.

By the end of this course, participants will have a solid grasp of ethical tax practice, regulatory compliance, and the licensing framework governing CPAs in the United States - preparing them for excellence in professional tax and accounting roles.

Who this course is for:

  • Taxation Professionals and Practitioners who want to strengthen their understanding of ethics, compliance, and regulatory responsibilities in U.S. tax practice.
  • CPA Candidates preparing for the REG (Regulation) section of the US CPA Exam, especially those focusing on professional conduct and IRS regulations.
  • Finance and Tax Consultants seeking deeper insights into the ethical and disciplinary framework that governs tax practice in the United States.
  • Individuals with a Taxation Background aspiring to understand the role of the State Boards of Accountancy in licensing, oversight, and disciplinary systems.
  • Corporate Tax Executives and Managers aiming to ensure compliance with IRS and state board regulations in organizational tax functions

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