Ethics for Tax Professionals – Enrolled Agents (Currently Unavailable)

Author: Sheila Shanker

CPE Credit:  2 hours for CPAs
2 hours Ethics for EAs and OTRPs
2 hours Ethics for CTEC

This course is easy to use and will assist the user in gaining a basic understanding of Ethics as it relates to IRS rules. This course is based on Circular No. 230, (Rev. 8-2011) published by the IRS. The material was updated to include the final regulations released by the IRS in June 2014 (TD 9668).

As with anything these days, rules change and some of the information contained in this course may become obsolete. This course includes some of the changes to the Circular 230 effective June 2014, as they relate to the sections covered in this course.

Publication Date: January 2015

Designed For
Enrolled Agents, accountants and other professional who need an understanding of Ethics, as it relates to the IRS.

Topics Covered

  • Circular 230 - Sections 10.20 to 10.34
  • Duties and Restrictions Relating to Practice Before the Internal Revenue Service
  • Knowledge of Clients Omission
  • Former Government Employees
  • Negotiation of Taxpayer Checks
  • Best Practices
  • Standards for Tax Returns and Other Documents

Learning Objectives

  • Describe Circular 230 in general terms
  • Outline the basics of Circular 230 Subpart B up to Subsection 10.34

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None

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