Ethics for Tax Professionals

Course number: ETH050105

This course is designed to meet the 2 hour CPE requirement for Enrolled Agents and Other Tax Return Preparers (OTRPs). It covers topics from the Circular 230, such as the duties and restrictions relating to practice before the Internal Revenue Service and the sanctions for violation of the regulations.

This course further outlines the tax practice standards issued by the AICPA, which include Standards for Tax Services No. 1 – No. 7.

Also found throughout the course are recent court cases and investigations resulting from the unethical actions of tax practitioners. 

Course level: Basic. Prerequisites: None.

Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study: Regulatory Ethics    Course credit: 2 hours