[AICPA 과목별 주요내용] REG (1) - Ethics, Professional Responsibilities and Federal Tax Procedures (10~20%)

Regulation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Ethics, Professional Responsibilities and Federal Tax Procedures (10~20%)

Ethics and Responsibility in Tax Practice

Regulations Governing Practice before the IRS
IRC Code and Regulations Related to Tax Return Preparers
Licensing and Disciplinary Systems

Federal Tax Practice and Procedures

Substantiation and Disclosure of Tax Positions
Taxpayer Penalties
Sources of Tax Authority and Research
Tax Practice and Procedure
Compliance Responsibilities

Legal Duties and Responsibilities

Common Law Duties and Liabilities to Clients and Third Parties
Privileged Communications, Confidentiality, and Privacy Acts