Ethics for Tax Professionals & Enrolled Agents: Overview of Circular 230 (2 hrs)

Current Status
Not Enrolled
Price
$33
Get Started
Course Description

Ethics for Tax Professionals & Enrolled Agents: An Overview of Circular 230

This program addresses ethics and professional conduct in connection with tax return preparation. Selected portions of IRS Circular 230 are discussed. The course meets the 2-hour ethics requirement for IRS Enrolled agents. CPAs and other tax professionals will also benefit from this study.

Course Information

Price: $33

This course is included in our Unlimited Tax Bundle.


Course No. EEAJN
Format: Online pdf (38 pages). Printed book available.
Prerequisites: None
Advance Preparation:None
Level: Overview
CPE Credit: 2 hrs.
Field of Study: Regulatory Ethics: Technical
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: August 2021

Objectives

After taking this CPE course for Enrolled Agents and Tax Professionals, students will be able:
• Recognize governing standards for tax return preparers
• Recognize selected provisions from IRS Circular 230

 

Tax and accounting professionals are expected to adhere to a high ethical standard when representing taxpayers before the Internal Revenue Service. Practitioners are governed by and required to know about applicable rules of practice when preparing tax returns. Among them are:

Practitioners should familiarize themselves with all of these regulations in order to protect themselves and practice with greater confidence. Among other things, ethics knowledge has relevance in the following areas:

  • Avoiding penalties for you and your clients
  • Avoiding censure and potential loss of livelihood
  • Avoiding malpractice and other legal trouble
  • Recognizing potential tax fraud
  • Limiting disreputable conduct

This course presents an overview of Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service. Due to the time restrictions of a 2-hour course, this presentation will concentrate on Subpart B: Duties and Restrictions Relating to Practice before the Internal Revenue Service. Selected portions of Subpart A: Rules Governing Authority to Practice, C: Rules Applicable to Disciplinary Proceedings will also be presented.

Ratings and Reviews

3.0
Avg. Rating
1 Ratings
5
0
4
0
3
1
2
0
1
0
What's your experience? We'd love to know!
Grace Yang
Posted 11 months ago
basic information

basic information. nothing special.

×
Preview Image
Show more reviews
What's your experience? We'd love to know!
Categories
Course Categories

Leave a Reply