CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
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Self-Study

Enrolled Agent Ethical Standards: Practices & Procedures

Refresh ethical standards and examine the detailed Treasury Department Circular 230 regulations.

Individual
Teams

$58.00 – $78.00

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CPE Credits

2 Credits: Regulatory Ethics
Course Level
Overview
Format
Self-Study

Course Description

The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation.

To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by:

  • Setting forth rules relating to the authority to practice before the IRS; and
  • Identifying the duties and restrictions relating to such practice.

This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service;
  • Identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service; and
  • List the duties and restrictions applicable to enrolled agents with respect to –
    • Information to be furnished to the IRS,
    • Dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws,
    • The requirement for preparer diligence,
    • Return of client records,
    • The existence of conflicts of interest, and
    • Solicitation of business.
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Course Specifics

Course ID
SS4210688
Revision Date
January 3, 2025
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
48

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-E-02431-24-S
IRS Ethics Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1066
CTEC Ethics Credits: 2

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.

Meet The Experts

Paul J. Winn
Paul J. Winn CLU ChFC

Paul J. Winn CLU ChFC is a writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance and securities training courses.

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