Enrolled Agent Ethical Standards - Practices and ProceduresCode: 21-EA-ETHICS

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Course Details

Pages: 40

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation. To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by:
Setting forth rules relating to the authority to practice before the IRS; and
Identifying the duties and restrictions relating to such practice.
This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities.
Learning Objectives
Upon completion of this course, you should 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
o Information to be furnished to the IRS,
o Dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws,
o The requirement for preparer diligence,
o Return of client records,
o The existence of conflicts of interest, and
o Solicitation of business.

Presentation Method: QAS Self-Study

Category: Ethics

CPE credit: 2 Hours

Program Level: Update

Prerequisites: None

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc.  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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor number 108096

 

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