Ethics for Enrolled Agents (CPE Course)

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $25

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Course Description
The Ethics for Enrolled Agents course meets the ethics requirement for enrolled agents. It provides detailed coverage of IRS Circular 230, the Code of Ethics and Rules of Professional Conduct of the National Association of Enrolled Agents, and a discussion of different types of tax-related crimes. Circular 230 is especially important, since it defines the rules, duties, and restrictions pertaining to the work of tax practitioners.

Author: Steven Bragg

Course Number: ET1078

IRS Program Number: 72821-E-00057-23-S

Learning Objectives

  • Specify the parties who are allowed to practice before the IRS.

  • Describe the rules pertaining to the submission of requested documents to the IRS.

  • Explain the restrictions on the activities of former government employees.

  • Specify the rules pertaining to the use of contingent fees.

  • Identify the rules pertaining to practitioner advertising.

  • Describe the IRS-recommended best practices for a tax advisor.

  • Specify the IRS rules pertaining to the advice that may be given to a client.

  • Recall the contents of the NAEA rules of professional conduct and code of ethics.

  • Identify the different types of tax schemes and how they are operated.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date: March 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.