The Association between Auditor Provided Tax Planning and Tax Compliance Service

Overview

Toby Groves, founder of Cognificent Learning, explores how cognitive psychology shapes judgment and decision-making in auditing and other high-stakes professions. Drawing on his background as a CPA and psychologist, he explains how stress, bias, situational awareness, and overreliance on technology’including AI’affect audit quality and ethical outcomes. Groves emphasizes operational definitions, metacognition, and deeper engagement with information to strengthen professional judgment under pressure.

Highlights

Tax non-audit services; tax avoidance; tax risk; effective tax rates; tax volatility.

Prerequisites

None.

Objectives

• Identify t he Association between Auditor Provided Tax Planning
• Identify t he Association between Tax Compliance Services and Tax Avoidance and Tax Risk

Preparation

None.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.