United States Department of Justice Tax Division for Accountants

Ace Teacher

This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement.  It covers what ethics are and some of the different approaches to ethics.  The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. These states include; Alaska, Arkansas, Colorado, Michigan, New York, North Carolina, Ohio, Oregon, Pennsylvania, Rhode Island. Learning Objectives: Define EthicsIdentify recent changes to the professional standards.Identify common violations and complaints.State recent relevant court decisions.Define CPE reporting requirements.  

Garrett Wasny

This CPE course provides a concise overview of the work and impact of the Treasury Inspector General for Tax Administration (TIGTA) on the US tax system, regulatory ethics, and accounting profession. TIGTA is an independent organization that provides oversight of the Internal Revenue Service (IRS) and conducts audits, investigations, and inspections and evaluations to promote integrity, economy, and efficiency in the administration of the nation's tax system. The course will explore the role of TIGTA in improving the efficiency and effectiveness of the IRS, identifying opportunities to improve the administration of tax laws, and upholding ethical standards in the accounting profession. Learning Objectives: Upon successful completion of this course, you will be able to: Understand the role and responsibilities of TIGTA in the US tax system Identify the ways in which TIGTA conducts audits, investigations, and inspections and evaluations to promote integrity, economy, and efficiency in the tax system Describe the impact of TIGTA's work on the tax system and accounting profession Analyze the importance of trust and confidence in the tax system Evaluate the effectiveness of TIGTA's efforts to improve the efficiency and effectiveness of the IRS Analyze the role of TIGTA in identifying opportunities to improve the administration of tax laws Topics Covered: The role of TIGTA in the US tax system Auditing, investigating, and inspecting and evaluating IRS programs and operations Identifying opportunities to improve the administration of tax laws Promoting integrity, economy, and efficiency in the tax system Responding to requests from Congress and other external stakeholders Upholding ethical standards in the accounting profession Building trust and confidence in the tax system Who Will Benefit/Target Audience: This course is intended for professionals in the accounting and finance fields, as well as individuals interested in learning more about the role of TIGTA in the US tax system. Prerequisite Knowledge It is recommended that students have a basic understanding of the US tax system and accounting principles before taking this course. Some familiarity with the Internal Revenue Service (IRS) and its functions may also be helpful, but is not required.

Garrett Wasny

This CPE course provides a concise overview of the work and impact of the Taxpayer Advocacy Panel (TAP) on the US tax system and accounting profession. TAP is a group of volunteer taxpayers who work in partnership with the Internal Revenue Service (IRS) to identify and address taxpayer issues, recommend changes to the tax system, and improve the overall efficiency and effectiveness of the IRS. Through its efforts to gather feedback from taxpayers and work closely with IRS employees, TAP plays a vital role in ensuring that ethical standards are upheld in the accounting profession. Learning Objectives: Upon successful completion of this course, you will be able to: Understand the role and responsibilities of TAP in the US tax system Identify the ways in which TAP gathers feedback from taxpayers and makes recommendations to the IRS Describe the impact of TAP's work on the tax system and accounting profession Analyze the importance of trust and confidence in the tax system Evaluate the effectiveness of TAP's efforts to improve the efficiency and effectiveness of the IRS Analyze the role of TAP in addressing taxpayer issues and implementing solutions Understand the importance of TAP's work in creating a more efficient and effective tax system Describe TAP's role in shaping and enforcing ethical rules in the accounting profession Topics Covered: The role of TAP in the US tax system Gathering feedback from taxpayers Making recommendations to the IRS Working with IRS employees to implement and maintain solutions The impact of TAP on the tax system and accounting profession TAP's efforts to improve efficiency and effectiveness The importance of trust and confidence in the tax system TAP's role in shaping and enforcing ethical rules in the accounting profession Who Will Benefit/Target Audience: This course is designed for individuals interested in learning about the work of the Tax Advocacy Panel (TAP) and its impact on the US tax system and accounting profession. It will be particularly useful for tax professionals, accountants, and those working in the finance industry who are interested inad understanding the role of TAP in shaping and enforcing ethical standards in the accounting profession. Prerequisite Knowledge Prior knowledge of the US tax system and accounting principles is recommended, but not required.

Garrett Wasny

This CPE course provides a concise overview of the IRS Advisory Council (IRSAC), an advisory body that serves as a bridge between the Internal Revenue Service (IRS) and the general public. They gather feedback from taxpayers and work with the IRS to address issues and implement solutions. The course will explore the role of the IRSAC in improving communication and understanding between the IRS and the public, making recommendations to the IRS, and shaping and enforcing ethical standards in the accounting profession. Learning Objectives: Upon successful completion of this course, you will be able to: Understand the role and responsibilities of the IRSAC in the US tax system Identify the ways in which the IRSAC gathers feedback from taxpayers and makes recommendations to the IRS Describe the impact of the IRSAC's work on the tax system and accounting profession Analyze the importance of trust and confidence in the tax system Evaluate the effectiveness of the IRSAC's efforts to improve the efficiency and effectiveness of the IRS Analyze the role of the IRSAC in addressing taxpayer issues and implementing solutions Understand the importance of the IRSAC's work in creating a more efficient and effective tax system Describe the IRSAC's role in shaping and enforcing ethical standards in the accounting profession Topics Covered: The role of the IRSAC in the US tax system Gathering feedback from taxpayers Making recommendations to the IRS Working with IRS employees to implement and maintain solutions The impact of the IRSAC on the tax system and accounting profession The IRSAC's efforts to improve efficiency and effectiveness The importance of trust and confidence in the tax system The IRSAC's role in shaping and enforcing ethical standards in the accounting profession Who Will Benefit/Target Audience: This course is designed for individuals interested in learning about the work of the IRS Advisory Council (IRSAC) and its impact on the US tax system, regulatory ethics, and the accounting profession. It will be particularly useful for tax professionals, accountants, and those working in the finance industry who are interested in understanding the role of the IRSAC in shaping and enforcing ethical standards in the profession. Prerequisite Knowledge Prior knowledge of the US tax system and accounting principles is recommended, but not required.