An IRS audit can be a harrowing experience under any circumstances. When there is the risk of a criminal referral, otherwise known as an “eggshell audit,” the stakes increase drastically. This presentation will cover many of the unique aspects of eggshell audits. Attendees will learn how to recognize when they may be confronting an eggshell audit and will obtain practice tips for navigating an eggshell audit ethically while trying to prevent the eggs from breaking.  

Learning Objectives: 

• Determine how to handle Information Document Requests and dealings with the civil exam agent


• Evaluate badges of fraud


• Identify how and when to assert a client’s Fifth Amendment rights


• Recall how to handle ongoing tax compliance in the midst of an eggshell audit


• Perform a “shadow audit” while preserving privilege


• Recognize when a criminal referral is being contemplated or has been made  

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) 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: www.nasbaregistry.org.

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