• Presenter: Beth Stetson

• Topic: Tax Practice Ethics

• Program Description: A review of key ethical and practice principles applicable to tax practices.

• Format: Live Group or Online Session

• CPE Credit: 1 hour

• Field of Study: Regulatory Ethics - Technical

• Program Knowledge Level: Moderate

• Prerequisites: None

• Learning Objectives:

  • Discreditable acts, conflicts of interest, and confidentiality in tax practice
  • Duty to provide information to IRS
  • When tax professionals must verify client information
  • Use of reasonable estimates for return preparation
  • Tax position standards
  • Rules re: errors in previous tax returns
  • Federally authorized tax practitioner privilege
  • Civil penalities and criminal sanctions in tax practice

• Speaker Bio:  Beth Stetson teaches Accounting Ethics, Entity Taxation, and Tax Research & Practice at the University of Oklahoma. Beth obtained a BBA (Accounting) and JD from the University of Oklahoma. During law school, she served as a Legal Intern for Justice Marian P. Opala of the Supreme Court of Oklahoma. She then moved to Southern California, where she worked for Deloitte & Touche, the Internal Revenue Service, and PricewaterhouseCoopers. She returned to Oklahoma in 2000, earning a PhD from the University of Oklahoma and teaching at Oklahoma City University and Cameron University before returning to teach at the University of Oklahoma in 2016. She served in the U.S. Army Reserve Judge Advocate General Corps for twelve years. She is a member of the State Bars of California (inactive) and Oklahoma and has a CPA license from Oklahoma.

• Refund Policy: Full refund by original method of payment if cancellation received by 11:59pm on the Sunday preceding the event.

CPE Credits are based on a 50-minute hour. State boards of accounting have final authority on the acceptance of individual courses for CPE credit. Attendee accepts responsibility to determine if course meets acceptable guidelines set forth by their reporting authority. Complaints regarding any CPE presentation should be directed to [email protected].