Ethics for Enrolled Agents - 2023 (Text Based)
Created on February 15, 2024
Beginner
Overview
Enrolled Agents have the right to practice before the IRS and represent tax clients. As such, Enrolled Agents must abide by the rules of the Treasury Department Circular 230. This course is designed to help Enrolled Agents fulfill their 2 CPE ethics requirements. It examines regulations, ethical provisions, and disciplinary procedures that govern the practice of Enrolled Agents before the IRS. It also identifies tax practice issues, including the annual IRS's Dirty Dozen list of tax scams, recognition of indicators of fraud, and a discussion of different types of tax-related crimes.
Learning Objectives:
-
Identify requirements for Enrolled Agents
-
Recognize the Internal Revenue Service Requirements in Circular 230
-
Recognize tax practice issues identified by the IRS
Instructional Method: Self-Study
Review Date: 02/15/2024
Required Components: Written Materials
CPE Final Exam Required Passage Grade: 70%
Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.
Field of Study: Regulatory Ethics
Level of Knowledge: Basic
CPE Credit Hours: 2
Prerequisite: None
Advanced Preparation: None
For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at (912) 666-6282.
FurtherEd 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 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.
Unlimited
Learn from 100+ online courses. Plus earn unlimited CPE credit.
Explore FurtherEd CPE Subscription