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.
Course Publication Date:
March 13, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$29.00!
| Author: | Delta CPE |
| Course No: | ETH-EAETHICS-19204 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Identify requirements for Enrolled Agents.
- Recognize the Internal Revenue Service Requirements in Circular 230.
- Recognize tax practice issues identified by the IRS.