Vulnerable Voices: Ethical Duties When Clients Can’t Speak for Themselves (ethics)

This is the page for our upcoming Annual Giving Tuesday IRS Ethics Course.

Tax professionals often work with clients who may be unable to advocate for themselves due to age, disability, financial exploitation, or undue influence. This course provides a practical and ethical framework for identifying and addressing these challenges while ensuring compliance with Circular 230, IRC §7216, and other legal and professional standards. Participants will learn how to recognize red flags, implement safeguards, and fulfill their ethical responsibilities when working with vulnerable clients. This course is designed for practitioners at the intermediate level, with a focus on real-world application of ethical duties and best practices.

Learning Objectives:

By the end of this course, participants will be able to:

Identify ethical and legal obligations when working with vulnerable clients, including confidentiality, informed consent, and fiduciary responsibilities.

Recognize signs of financial exploitation, undue influence, and client incapacity, and determine appropriate professional responses.

Implement best practices for safeguarding clients, such as proper documentation, obtaining authorizations, and reporting ethical concerns while maintaining compliance with IRS regulations.

*Self-Study recording not available for NASBA CPE credit.

** **  CPAs are advised that individual state boards of accountancy have final authority on the acceptance of ethics credits and may have additional requirements or restrictions. Participants are responsible for verifying compliance with their respective state boards' specific ethics requirements. Please consult your state board of accountancy for further guidance.  

No prerequisite required.