The Office of Professional Responsibility (OPR) has prevailed in an agency appeal involving issues which include the due diligence responsibilities of a CPA under the Rules of Practice before the IRS (Circular 230).  The May 28th decision of the Appellate…

The IRS is moving forward with its recommendations requiring all paid preparers to register with the IRS and to require preparers who are not CPAs, attorneys, or enrolled agents to pass a competency exam. Here is what we know to date;…