Ethical behavior is one of the basic foundations that our profession is based upon. CPA tax practitioners are subject to many different standards and ethics rules, including AICPA enforceable standards, Treasury Department Circular No. 230 (Circular 230), the Internal Revenue Code, state licensing boards and other regulatory agencies, professional associations and various laws and regulations. With so many rules, it’s sometimes difficult to know what the right course of action is in certain client situations.
How well do you know