Enrolled Agent Ethics CPE Course | CTEC Ethics CPE

Delivery Method: Self-Study
New Rules for Continuing Professional Education Hours

This course will meet the annual Enrolled Agent Ethics and CTEC Ethics CPE requirements. This course helps the student prepare and file returns and documents, handle administrative issues, and perform representation services in accordance with the standards and requirements included in Circular 230. This course includes the information from the Circular 230 published on September 26, 2008 and the Proposed Penalty Regulations dated 6/16/2008.

CFP's - Please note this course will provide 2 hours of CE credit however it does not meet the CFP Board's Code of Ethics and Professional Responsibility requirement.

Final Exam Grading Policy: Course material must be completed within 12 months of purchase. A score of 70% or better is needed for passing. The completion certificate will be automatically generated by the system.

This text is divided as follows:

Related IRS Publications and Forms 2
IRS Pub 230
Section 10.3 - Who May Practice 2
Section 10.6 - CPE Requirements 2
Section 10.20 - Information to be Furnished 3
Section 7525 - Confidentiality Privilege 4
IRS Pub 230
Section 10.21 - Knowledge of Client's Omission 5 Section 10.22 - Diligence as to Accuracy 5
Section 10.23 - Prompt Disposition of Pending Matters 5
Section 10.24 - Assistance from or to Disbarred or Suspended Persons and Former IRS Employees 5
Section 10.25 - Practice by Former Government Employees, Their Partners and Their Associates 6
Section 10.26 - Notaries 6
Section 10.27 - Fees 6
Section 10.28 - Return of Client's Records 7
Section 10.29 - Conflicting Interests 8
Section 10.30 - Solicitation 8
Section 10.31 - Negotiation of Taxpayer Checks 10
Section 10.32 - Practice of Law 10
Review Questions - Part One 11
Section 10.33 - Best Practices for Tax Advisors 13
Section 10.34 - Standards - Tax Returns and Documents, Affidavits and Other Papers 13
Section 10.35 - Requirements for Covered Opinions 14
Section 10.36 - Procedures to Ensure Compliance 16
Section 10.37 - Requirements for Other Written Advice 16
Section 10.50 - Sanctions 17
Section 10.51 - Incompetence and Disreputable Conduct 17
Section 10.52 - Violations Subject to Sanction 19
Section 10.60 - Rules Applicable to Disciplinary Proceedings 19
Section 6694 & 6695 Tax Return Preparer Penalties 19
Review Questions - Part Two 23

After completing this course, the student will be able to prepare and file returns and documents, handle administrative issues, and perform representation services in accordance with the standards and requirements included in Circular 230. This course includes the information from the Circular 230 published on September 26, 2008 and the Proposed Penalty Regulations dated 6/16/2008.

CTEC
NASBA
IRS - Enrolled Agents

CPE00610 - 2010 Circular 230 & Preparer Regulations CPE