Ethics for Enrolled Agents

Course Information

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Title: Ethics for Enrolled Agents
Category: Ethics
Field of Study: Regulatory Ethics
Course Code: M004
CPE Credits: 2.0
Price: 29.00

Description

Description:

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.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Technical Details:

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Objectives

Objectives:

  1. Identify requirements for Enrolled Agents.
  2. Recognize the Internal Revenue Service Requirements in Circular 230.
  3. Recognize tax practice issues identified by the IRS.

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Profession

NASBA: Yes

QAS: Yes

CPA: Not suitable for CPAs

IRS: IRS credit for Enrolled Agents.

Profession Identifiers: Enrolled Agents