Handling Conflicts, Errors & Due Diligence on Tax Returns

Overview

Tax practice demands more than technical calculations it requires sound judgment under Circular 230, the AICPA Code and the 2024 SSTS revisions. This course shows how to recognize and manage conflicts of interest (possible, potential, actual), obtain and document informed consents and decide when withdrawal is required. You'll learn what to do when client errors or omissions surface, how SSTS 1.2 and Circular 230 10.21/10.22 shape your duties and how to protect clients (and yourself) with engagement letters, scope clarity and careful documentation. We'll translate due-diligence principles into daily practice what you may rely on, when to probe, how to mitigate 6694 exposure and how to organize files to preserve work product. The program also covers controversy representation (2848 vs 8821), WISP/data-security expectations and practical checklists that elevate quality review and reduce malpractice risk.

Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.