Ethics for Tax Professionals & Enrolled Agents: An Overview of Circular 230
Professionals such as Enrolled Agents are required to make ethical decisions daily when performing the duties of their practice. Ethical decisions are influenced by many different factors, such as culture, motivation, power, and others. This training course will describe some of the ethical considerations that influence the decision-making process through the lens of IRS Circular 230. The course meets the 2-hour ethics requirement for IRS Enrolled agents. CPAs and other tax professionals will also benefit from this study.