Mastering Regulatory Compliance: Navigating WISP, SSTSs & Circular 230

Professionals offering tax services are subject to requirements under various rules provided by federal and state regulations as well as those of professional organizations in which the professional is a member. This course will review the ethical requirements of Treasury Department Circular No. 230, including the American Institute of CPAs’ (AICPA) recommendations for change. You’ll also review the AICPA’s proposed revision to the Statements for Standards for Tax Services (SSTSs) and take a deep dive into the components of required Internal Revenue Services (IRS) written information security plans (WISP).

Learning objectives 

When you complete this course, you will be able to:

1. Recall the principles of professional conduct included in the AICPA Code of Professional Conduct and how they interact with the requirements of Treasury Department Circular No. 230 and those of state codes.

2. Understand the proposed changes to the AICPA’s SSTSs.

3. Understand the components of a WISP.

4. Apply ethical concepts to tax practice.

Course instructor 

Vivian J. Paige, CPA, CGMA, MBA, MS, has extensive experience in taxation and accounting. She was a successful sole practitioner until selling most of her firm 11 years ago and joining the faculty of her alma mater, Old Dominion University (ODU). During her nine years at ODU, she received numerous awards, including being bestowed the permanent title of "University Distinguished Teacher" and being named the "Most Inspiring Faculty Member" by the winner of the ODU Kaufman Scholar Award, given annually to the top student among ODU's 25,000+ students. Vivian authored the Virginia Society of CPAs (VSCPA) Legislators' Tax Guide and presented briefings to the legislature on taxation. She is the co-author of two current VSCPA ethics courses and has been a presenter at several VSCPA conferences. Her longtime service to the VSCPA was recognized in 2019 when she was named the Outstanding Member.

This webinar is being offered through collaboration with the Virginia Society of CPAs. When you launch into the webinar day of, you will be directed to VSCPA online platform. OSCPA will be reconciling your CPE credit following the event and the CPE certificate will be reflected in your OSCPA Learning Center and Transcript within 2 weeks.