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    Advising Clients Regarding Erroneous Tax Return Positions Part II

    Article This article discusses what tax practitioners must do if their client fails to heed their advice whan an error is found on a tax return and what to do when the error is attributable to the tax practitioner’s own advice.
    Published on June 30, 2013

    CPA Conflicts of Interest

    Article Avoiding conflicts of interest requires CPAs to aggressively identify potential conflicts and take appropriate remedial action.
    Published on January 28, 2011

    AICPA News Update Vol. 13 No. 24

    Newsletter Download Paper on NFP’s Audit Committees
    Published on January 28, 2011

    Taxpayer Representation in the Shadow of Preparer Discipline

    Article Tax practitioners at times must balance client interests and their own professional interests. This issue takes on even greater import when the CPA is representing a client before the IRS.
    Published on October 31, 2013

    A New Road Map for CPAs Professional Conduct When Providing PFP Services

    Article The PFP Executive Committee issued a statement to provide guidance to members and help them uphold the highest levels of integrity, professionalism, objectivity, and competence.
    Published on February 28, 2014

    Conflicts of Interest IRS Rules Differ from AICPA Professional Standards

    Article Circular 230 forbids federal tax practitioners from having conflicts of interest, defined as representation of one client that is directly adverse to that of another client, or representing a client in circumstances creating a significant risk that the representation of one or more clients will be materially limited by the
    Published on January 08, 2013

    Practical Approaches to Common Conflicts of Interest

    Article This column highlights some common conflicts of interest encountered by CPA tax practitioners and offers some practical means of properly addressing the consequential ethical issues.
    Published on April 30, 2014

    Concerns About CPA Letters to Third Parties

    Article A CPA receives a request from a client to provide a letter to the client’s mortgage broker, lender, adoption agency, or other third party. Is there any harm in the CPA signing the client’s suggested letter or writing one of her own?
    Published on May 14, 2010

    Circular 230, Section 10.21, and SSTS No. 6 Standards Relating to Taxpayer Errors and Omissions

    Article Circular 230 SSTS No. 6 impose standards of conduct on CPAs who discover an error or omission in a prior-year tax return.
    Published on July 25, 2013

    Partners Limited Liability and Self-Employment Tax

    Article The decision in Renkemeyer, Campbell & Weaver, LLP, signals that special allocations not supported by a written partnership agreement and without substantial economic effect will not withstand an IRS challenge and that classification of an interest in a partnership as a limited partner interest should not be predicated simply on
    Published on June 30, 2011

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