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To Verify or Let It Fly: What to Do About Questionable Tax Return Information

Total Credits: 2 including 2 Regulatory Ethics - Technical

Average Rating:
Ethics |  Partner Produced
Albert D. Spalding Jr.
Course Levels:
2 Hours
Access for 30 day(s) after program date.


Tax return preparation and consulting always involves the accountant's review of – and reliance on – information provided by the client. Not everything can, or need be, verified. This workshop considers the duty of CPA tax return preparers to make further inquiries, from the perspective of Circular 230, preparer penalties and professional ethics.


Basic Course Information

Learning Objectives
  • Differentiate between the theoretical accounting concepts and objectives of financial accounting from those of tax accounting.
  • Review the verification requirements imposed by statute, by the IRS and by the accounting profession for purposes of accounting and professional ethics.
  • Compare accounting for tax uncertainties in financial and tax accounting.
  • Critique the verification procedures and protocols utilized in real world cases (Case Studies)

Major Subjects
  • Clear Reflection of Income: Really?
  • The Verification Drill
  • Tax Ethics and the Conceptual Framework
  • The Tax Uncertainties Dance (Tax and Financial Reporting)
  • Cases and Controversies
    • Blanco v. United States
    • U.S. v. Fairchild
  • Conclusion

Course Materials


Albert D. Spalding Jr. Related seminars and products: 6


Albert “Bert” Spalding 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.


Wed, Jun 10, 2020 - 09:30a to 11:30a CDT
Tue, Jun 30, 2020 - 12:30p to 02:30p CDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Accountants who prepare income tax returns or offer tax consulting
Original Recording Date 10/18/2018
Yellow Book No
Course Developer MICPA
Date Added to Catalog 09/18/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (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:
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 if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.5

Total Reviews: 121


Michael C

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Josephine N

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Laura M

"The course was interesting, would have liked more case studies"

Michael S - Livonia, Michigan

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Paula P

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Sarah H

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