The Ethics of Uncertain Tax Positions
Total Credits: 2 including 2 Regulatory Ethics - Technical
- Average Rating:
- Not yet rated
- Categories:
- Partner Produced | Ethics
- Faculty:
- Albert D. Spalding Jr., CPA, JD, Phd,
- Course Levels:
- Basic
- Duration:
- 2 Hours
- License:
- Expires 30 day(s) after program date.
Description
The concept of "tax uncertainties" seems to have a life of its own, and the old notion of "clear reflection of income"seems to be getting less clear each year. Meanwhile, the AICPA Code of Professional Conduct requires compliance with standards. This webinar considers these tax-related ethics issues and considers real world cases involving disclosure of tax uncertainties.
Basic Course Information
Learning Objectives- Recognize the ethical implications of tax uncertainties
- Associate the reporting of tax positions with the requirements of professional ethics
- View various levels of tax uncertainties through the lens of the AICPA Statement on Standards for Tax Services
- Analyze a real world case involving tax uncertainties while taking into account ethical requirements
Major Subjects
- The Ethics of Complying with Disclosure Rules
- The Tax Uncertainties Dance
- The Ethics of Compliance When There are "Gray Areas"
- "Realistic Possibility" and the AICPA Statement on Standards for Tax Purposes
- "Reasonable Basis" with Disclosure of Tax Uncertainties
- Case Study: Ashkouri v. Commissioner
- Conclusion
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| The Ethics of Uncertain Tax Positions Handout (3.3 MB) | Available after Purchase | ||
Faculty
Albert D. Spalding Jr., CPA, JD, Phd, Related Seminars and Products
Associate Professor Emeritus
Wayne State University
Albert “Bert” is an attorney-CPA and holds the Certified in Financial Forensics (CFF) designation from the AICPA. Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University Mike Ilitch School of Business…where he teaches business law, tax, forensic and fiduciary accounting -- as well as professional ethics -- in the MS in Accounting and MBA programs. Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. where he drafted letter rulings, technical advice memoranda, revenue rulings and other pronouncements.
Dr. Spalding holds graduate degrees in accounting, law, psychology, philosophy and theology, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His popular SpaldingCPE seminars, webcasts and self-study courses on ethics and accounting topics are widely received around the State of Michigan as well as nationally.
Dates
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Fri, Feb 20, 2026 - 4:00 PM to 5:46 PM CST
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Sat, Mar 14, 2026 - 9:00 AM to 10:46 AM CDT
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Fri, Apr 03, 2026 - 2:00 PM to 3:46 PM CDT
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Tue, May 26, 2026 - 12:00 PM to 1:46 PM CDT
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Tue, Jun 02, 2026 - 11:00 AM to 12:46 PM CDT
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Wed, Jul 01, 2026 - 1:00 PM to 2:46 PM CDT
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Thu, Aug 13, 2026 - 2:00 PM to 3:46 PM CDT
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Tue, Sep 01, 2026 - 5:00 PM to 6:46 PM CDT
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Fri, Oct 02, 2026 - 8:00 AM to 9:46 AM CDT
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Wed, Nov 25, 2026 - 10:00 AM to 11:46 AM CST
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Tue, Dec 01, 2026 - 12:00 PM to 1:46 PM CST
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Mon, Jan 25, 2027 - 9:00 AM to 10:46 AM CST
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Additional Info
Basic Course Information
PrerequisitesNone
Advanced Preparation
None
Designed For
Tax Professionals
Original Recording Date
01/2026
Yellow Book
No
Course Developer
MICPA
Date Added to Catalog
01/2026
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. 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: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.