NSA Ethics and Compliance 2023

Includes a Live Web Event on 04/12/2023 at 2:00 PM (EDT)

This course will discuss the ethical responsibilities of members of the Society in their roles as representatives on behalf of clients before the IRS and State Taxing Authorities.

We will also explore the Internal Revenue Manual and Treasury Circular 230 requirements associated with performing due diligence as to accuracy when the tax accountant is aware of tax non-compliance.

Learning Objectives

At the end of this course, you will be able to:

  • Define Conflict of Interest
  • Recognize when Circular 230 10.20 may cause issues in representation cases.
  • Identify how Circular 230 10.21 & 10.22 apply to representation cases.
  • Describe when Circular 230 10.23 may apply to representation cases.
  • NSA Code of Conduct

NASBA CE: 2 Hours/Ethics
CTEC CE: 2 Hours/Ethics
IRS CE: 2 Hours/Ethics
ACAT CE: 2 Hours/Ethics

NSA Webinar Program Level: Basic
Prerequisites: None   
Advance Preparation: None   
Delivery Method: Group-Internet Based

No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

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David Gannaway, EA

Mr. Gannaway joined J.S. Held in November 2020 as an executive vice president in the Forensic Accounting & Economics Group.  Since 2007, he has been providing tax controversy, litigation support, and expert witness services to attorneys and clients in both civil and criminal litigations in federal and state courts across multiple business sectors including construction, healthcare, financial services, and nonprofit. As a former IRS criminal investigation special agent and assistant special agent in charge of the New York Field Office, Mr. Gannaway has 20 years of experience in managing and unraveling domestic/international complex white-collar financial fraud schemes involving tax evasion, corruption, and money laundering. He works closely with attorneys as a “Kovel” accountant in defending individuals under investigation or who may have been indicted for alleged white-collar financial crimes. Mr. Gannaway is a frequent speaker at industry conferences and a thought leader regarding civil/criminal income taxes, fraud schemes (prevention and detection), regulatory compliance, Bank Secrecy Act, and money laundering.

Components visible upon registration.

NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/.

NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.