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Trust but Verify: A Look at Professional & Regulatory Standards in Tax
This self-study course is designed to explore the ethical and regulatory frameworks that govern tax practice, including Treasury Circular 230, the AICPA Code of Professional Conduct, and the Statements on Standards for Tax Services (SSTS).  You will learn how to navigate complex situations that test professional judgment through structured learning, interactive activities, and assessments.

Learning Objectives:

After completing this course, you will be able to:

1. Identify key provisions within Treasury Circular 230, the AICPA Code of Professional Conduct, and the Statements on Standards for Tax Services relevant to ethical tax practice.
2. Analyze how professional and regulatory standards guide decision-making in areas such as documentation, due diligence, and client communications.
3. Apply ethical principles and verification procedures to real-world tax practice scenarios to ensure compliance and uphold professional integrity.

Course Overview

This course consists of three primary steps, detailed below, to guide you from preparation to completion:

Step 1: Preparing for the Course

Below, you’ll find a section containing essential course materials to help you succeed. Take a moment to familiarize yourself with these resources:

1. Learning Objectives: Clearly outline the knowledge and skills you should acquire by the end of the course.
2. Glossary of Terms: Provides definitions for key terms and concepts used throughout the course.
3. Downloadable Slides: Access the course slides to review and refer to as needed during the course.
   1. The course slide deck is in a searchable format when using the ctrl + f function

We recommend reviewing these materials before proceeding to the content section to ensure you’re fully prepared.

Step 2: Engaging with the Course Content

Once you’re ready, proceed to the content section, which delivers the core material of the course through a one-hour instructional video. This video presents key concepts related to professional and regulatory standards in tax practice and is designed to build a foundational understanding of the subject matter.

Throughout the video, you will complete a series of knowledge-check questions. These questions are ungraded and are intended to reinforce learning by allowing you to assess your understanding of the material before moving forward. Please note that these knowledge-check questions are provided only as a learning aid and do not constitute a final examination.

After completing the knowledge-check questions, you will proceed to the final examination. The final exam is graded and is designed to assess your comprehension of the course content. Successful completion of the final exam is required to earn CPE credit.

Step 3: Completing the Course: Final Exam

After finishing the content section, return to take the final exam. Here’s what to expect:

1. The final exam consists of five multiple-choice questions.
2. A minimum passing score of 70% is required to complete the course successfully.
3. If you’re taking this course for CPE credit under NASBA standards, passing is mandatory to receive credit.

Important Exam Details:

1. Select your answer by clicking the radio button next to your choice. Confirm your response before advancing to the next question.
2. You can restart the exam at any time, but doing so will reset all prior responses, requiring you to begin again.
3. You are required to complete the final exam within one year from the date of purchase.

Completion & Certificate

Upon passing the final exam, you’ll be able to download your Certificate of Completion, which includes your CPE credit information. Make sure to save this for your records.

Course Publication 

Publication Date: December 11, 2025

Instructors:

Heather Alley, Partner, Forvis Mazars US

Todd Reinstein, Partner, Forvis Mazars US

General Session Information

Access

Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the session.

For member pricing, please login to tei.org

This is a digital product. With full paid access, the content will be available for one year after the purchase date.

CPE Credits

This digital product is eligible for Continuing Professional Education (CPE) credit. Upon passing the final exam, participants are eligible for 1.0 CPE Credit. 

Length of Session

The session will take approximately 1.5 hours to complete.

NASBA Field of Study

Taxes

Level

Basic

Prerequisites

None

For more information, please refer to CPE requirements and NASBA sponsorship information.

Terms & Conditions
By purchasing this TEI digital product (TEI Content) you agree to TEI’s Terms & Conditions