Ethics is one of those topics that every tax professional has encountered in a CE requirement, but not everyone has taken the time to truly internalize. This course is designed to change that.
Ethical Standards in Tax Practice is a two-hour continuing education course that walks through the foundational framework governing professional conduct for tax practitioners. Whether you are a non-credentialed preparer building your career, an enrolled agent maintaining your status, or a CPA looking to satisfy your ethics requirement, the standards covered in this course apply to you.
Programme d'études
- 2 Sections
- 15 Leçons
- 20 Semaines
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- Ethics, Penalties, and Professional Responsibility for Tax Practitioners15
- 1.1Introduction — Course Overview and Objectives
- 1.2Chapter 1 | What Is Ethics — Ethics Framework and Myths
- 1.3What Makes a Tax Preparer — IRC §7701 Definitions
- 1.4Circular 230 — Overview and Position Standards
- 1.5Subpart A: Authority to Practice — OPR, RPO, EA Eligibility, CE Programs
- 1.6Subpart B: Duties and Restrictions — Due Diligence, Fees, Conflicts, Solicitation, Competence
- 1.7Client Communication Best Practices — Engagement Standards
- 1.8Subpart C: Sanctions — Censure, Suspension, Disreputable Conduct
- 1.9Subpart D: Disciplinary Proceedings — Complaints, Hearings, ALJ Decisions
- 1.10Subpart E: General Provisions — Records and Effective Dates
- 1.11Tax Credits and Ethics — EITC, CTC, AOTC, HOH Due Diligence and Form 8867
- 1.12Penalties — §6694 and §6695 Preparer Penalties
- 1.13Consequences — Client and Preparer Consequences for Violations
- 1.14Court Case: Mohamed v. Commissioner — Case study
- 1.15Real-World Ethics Scenarios — Four Practical Scenarios
- Examen final1







