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AFWA SD Dinner & Speaker Event-Thurs. Nov 15th, 2018 – Roger Garay, MBA, EA “Ethics”

November 15, 2018 @ 8:00 am 5:00 pm


Course Title:  Ethics Update & Review 2018


CPE:  1 hour (50 min) Federal Tax Topics


Course description:  “Ethics”a required education topic for CPA’s and Enrolled Agents (and one of the hardest parts of the Special Enrollment Exam), is NOT about “right and wrong”. Learn about the rules or standards set by Law or Professional Society Rules governing the conduct of a person who is a member of a profession.


Learning Objectives:

Understand why the New Tax Law may result in more enforcement action by IRS

  • Be familiar with current enforcement programs by OPR and IRS in regards to return preparers and practitioners
  • Be familiar with areas that IRS is paying particular scrutiny to with regards to potential Circular 230 violations
  • Understand the recordkeeping requirements for continuing education
  • Have an understanding of potential penalties that may be assessed against practitioners, and when those are applied
  • Understand what documents are protected under Section 7525’s privilege, what documents are not protected, and when such privilege can be invoked and by whom
  • Understand and be able to identify when a conflict of interest exists when dealing with taxpayers, either as a return preparer or audit representative

Earn 1 CPE Credit on Ethics

Program level is Basic -Intermediate

There are no program prerequisites and advance preparation is not required





Roger Garay, E.A., is the President and one of three (3) Co-Owners of On Line Bookkeeping & Tax Service, Inc., a professional service corporation. The firm has been in the same location since 2002, offering its Clients a full array of business consulting, tax preparation and representation, and bookkeeping services.


Roger is an Enrolled Agent, one licensed by the IRS to Represent Taxpayers.


In addition to a BS in Electrical Engineering from Manhattan College School of Engineering (New York City), Roger holds an MBA (Engineering Management) from the University of Chicago and an MS in Business Administration (Finance and Marketing) from the University of Southern California.


Roger is active in the community

  • President of the San Diego Chapter of the California Society of Enrolled Agents,
  • Member, Publicly elected to 3 consecutive 4-year terms to the Alpine Community Planning Group,
  • Treasurer of the Alpine Stagecoach Lions Club,
  • Treasurer of the Mt. Laguna Community Gardens & Charities,
  • Director of the Alpine Business Networking Association,
  • Finance Chair and Director of the University of Chicago Alumni Club of San Diego
  • Finance Chair and Director of the Alpine Education Foundation, Inc., and
  • Secretary of Alliance 4Empowerment.org, (an organization tasked to be an effective vehicle for promoting the empowerment of women in business, and combat human trafficking.

Following military service as an Air Force Commissioned officer (1963-1969), Roger held senior Accounting and Managerial positions in a variety of industries.


Concurrent to his work in Industry, above, Roger was Adjunct Professor of Business and Accounting in Academia (U. of Redlands and U. of Phoenix), was seasonally employed by Intuit as a Quality Assurance Analyst to rigorously test, prior to release, their tax preparation software.


Rockin’ Baja Lobster


(Select the night of the Event)


Choice of one of the following:


Build Your Own Street Tacos


4) Tacos served with warm

corn tortillas. Choice of up to 4 meats: Chicken Adobo,

Carne Asada

, Shredded Pork, C

hicken Tinga. Served in a hot skillet with Avocado Crema, Red Onion and



Enchiladas…Two enchiladas stuffed melted Jack and Cheddar cheese. Topped with lettuce, tomato, avocado, Crema Fresca and Salsa Roja. Served with Citrus Lime Rice and Ranchero Beans. Choice of Cheese, Shredded Chicken or Shredded Beef enchiladas.


Baja Supreme Bowl…Choice of Taco Meat, Grilled Chicken or Carne Asada sitting on a bed of Lettuce with Ranchero Beans and Citrus Lime Rice, Salsa Roja, Cheese, Tomato and Crema Fresca.


Avocado Bacon Burger…A ½ lb. Angus Beef Patty loaded with fresh avocado slices, Applewood Bacon, Pepper Jack Cheese, Pickled Onion, Sliced Pickles, Lettuce, Tomato and Sriracha Aioli. Served on a soft Gourmet Bun with French Fries.


Crispy Cod Sandwich…Lettuce, Pickle, Applewood Bacon and Tartar Sauce on Butter Grilled New England Style Bread. Served with French Fries.


Pasta Jambalaya…Shrimp, Chicken Adodo and Andouille Sausage with Jalapeno Cream Sauce, Blackened Seasonings, Pasta and Garlic Bread.


Ahi Tuna Pacifico…Pan Fried Filet of Ahi seared Ruby Red, topped with a creamy Tomatillo Serrano Sauce.



Click on the link below to Register/RSVP.