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Live Online CPE Webinar
Federal Tax Ethics 2026: Circular 230, AI Risk, and the Changing Standards of Tax Practice
A two-hour ethics webinar on the proposed Circular 230 changes, current AICPA tax standards, and the new ethical risks AI brings to tax practice.
December 17, 2026 · 12–2 PM ET
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All proceeds go to charity
This program is a fundraiser. Every registration supports charity — and earns you 2 hours of ethics CE/CPE.
Overview
Circular 230 is evolving — and artificial intelligence is introducing an entirely new category of ethical risk for tax professionals. This two-hour CPE webinar examines the latest proposed Circular 230 changes, current AICPA tax standards, and emerging guidance concerning AI in tax practice. Through practical case studies, you'll explore practitioner competency, client errors, tax return positions, conflicts, fees, IRS representation, confidentiality, data protection, AI hallucinations, over-reliance on technology, and the AICPA's new Council on AI Risk in Tax (CART). The program is designed to help CPAs and other tax professionals identify emerging risks and apply professional standards in today's increasingly technology-driven tax environment.
Learning objectives
- Understand the Circular 230 changes and the requirements for practitioner competency
- Explain the changes to the AICPA Tax Standards and Circular 230 regarding the use of AI
- Describe the emerging risks AI — and the use of AI — creates for tax professionals
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