Ethical Standards for Enrolled Agents - Practices and Procedures
Field of Study:
Enrolled Agent Ethical Standards: Practices and Procedures is an online course that examines
enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice
before the IRS and defines the term “practice before the Internal Revenue Service.” In addition, it addresses enrolled
agent duties and restrictions with respect to various issues, including:
The ethical rules governing these issues, as identified in Treasury Circular 230, are discussed. A final examination covering
the course material is administered.
- Solicitation of business,
- Requirement to perform professional duties with due diligence,
- Dealing with conflicts of interest,
- Provision of written advice,
- Obtaining continuing education,
- Tax shelters,
- Obtaining and renewing a PTIN, and
- Various other requirements.
After completing this course you 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.
Recommended CPE credits:
Type of delivery method:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Web CPE 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