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What to Do when Clients Attempt to Fudge the Numbers on their Tax Returns?

Total Credits: 2 including 2 Regulatory Ethics - Technical

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



To believe or disbelieve ... that is the question often faced by CPAs. For tax practitioners, this question is especially nettlesome when clients attempt to overstate their business gifts, entertainment, auto expenses, etc., on their income tax returns. This ethics workshop offers “talking points” for accountants whose clients sometimes insist on fudging the numbers.

Basic Course Information

Learning Objectives
  • Recognize typical deduction categories that are sometimes “fudged” by clients.
  • Refer clients to various risks associated with government audit techniques and taxpayer penalties.
  • Explain to clients the regulatory and professional ethics risks faced by CPAs whose clients tend to fudge their numbers.
  • Informally assess the compliance profiles of clients in light of the conceptual framework’s threats and safeguards regime.
  • Benefit from a case study involving a taxpayer who chooses to overstate deductions on his tax return.

Major Subjects
  • Should Tax Practitioners be Skeptical
  • Educating Clients About:
    • First person risks (IRS audit techniques and penalties)-
    • Third person risks (preparer penalties and CPA ethics requirements)
  • Taxpayer Compliance Profile and the Conceptual Framework Case: Rogers v. Commissioner

Course Materials


Albert D. Spalding Jr. Related seminars and products

Associate Professor

Mike Illitch School of Business Administration, Wayne State University, Detroit

Albert “Bert” 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.


Thu, Apr 20, 2023 - 08:00am to 09:50am MDT
Tue, May 23, 2023 - 10:30am to 12:20pm MDT
Fri, Jun 09, 2023 - 12:00pm to 01:50pm MDT

Additional Info

Basic Course Information



Advanced Preparation


Designed For

Accountants who prepare individual and/or business tax returns.

Original Recording Date


Yellow Book


Course Developer


Date Added to Catalog


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:      4.9

Total Reviews: 9


Dino C

"Excellent presentation. Thank you, Bert!"

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