Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

Regulation Test CPA

This class was created by Brainscape user Michael Coen. Visit their profile to learn more about the creator.

By: Michael Coen
Start Studying

Decks in this class (13)

Lesson 1- Regulations Governing Practice Before the IRS
What is circular 230,
When can a tax advisor refuse to ...,
Who may practice before the irs
8  cards
Lesson 2-IRC Code and Regulations Related to Tax Return Preparers
Who is a tax return preparer trp,
When are non signing trps not res...,
Section 6695 punishes trps for
13  cards
Lesson 3-Licensing and Disciplinary Systems
Who can grant and take away cpa l...,
One needs a cpa license to perfor...,
One does not need a cpa license t...
6  cards
Lesson 4-Common Law Duties and Liabilities to Clients and Third Parties
What are the four elements that n...,
What is the burden of proof in a ...,
Can a defendant recover punitive ...
16  cards
Lesson 6-Substantiation and Disclosure of Tax Positions
The irc imposes in section 6662 a...,
An understatement in this categor...,
No section 6662 penalty is impose...
7  cards
Lesson 5-Privileged Communications, Confidentiality and Privacy Acts
Approximately 15 states have stat...,
Section 7525 of the internal reve...,
The federal courts and the state ...
6  cards
Leson 12,13,14,15 Types of Agency relationships
In general the power of attorney may,
How is apparent authority created,
A principal and agent relationshi...
20  cards
Lesson 17-Tort Liability of Agents and Principals
Are agents responsible for the to...,
What are 4 reasons for principals...,
Even if the principal has not don...
5  cards
IRS Penalty's
What is the tax provider penalty ...,
What is the tax provider penalty ...,
What is the penalty for failure t...
8  cards
Lesson 18-Contracts: Applicable Laws
What are the two sources of contr...,
When are the different sources ap...,
What if a contract involves the s...
9  cards
Sources of tax authority and research
Where does primary tax authority ...,
What are the sources of legislati...,
While there are many types of pro...
6  cards
Tax practice and procedure
What is a 90 day letter,
What is a 30 day letter,
What is the statute of limitation...
4  cards
Compliance responsibilities
When are you required to file a t...,
What are the filing deadlines for...,
What is the penalty for fraudulen...
6  cards

More about
Regulation Test CPA

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Michael Coen's Regulation Test CPA flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Learn more about spaced repetition

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

CPA: Regulation
  • 24 decks
  • 1250 flashcards
  • 8 learners
Decks: Individual Taxation, Partnership Taxation, S Corp Taxation, And more!
Laws, Regulations, and Policies
  • 26 decks
  • 979 flashcards
  • 116 learners
Decks: Bb Ch2, Avma 2013 Euth Guidelines, Phs Policy, And more!
Neuro Test 2
  • 19 decks
  • 1034 flashcards
  • 46 learners
Decks: Lecture 11, Lecture 12, More Lecture 12, And more!
Find Flashcards
Make Flashcards
Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions