This 2-credit hour ethics continuing education course provides enrolled agents with essential knowledge of their ethical responsibilities under Treasury Department Circular 230.
$9.9
Course Content
Module 1: Authority to Practice and Professional Standards
1
What Constitutes 'Practice Before the IRS'
2
Categories of Practice Rights
3
The Enrolled Agent Role and Responsibilities
Module 2: Standards of Professional Conduct
1
Due Diligence and Competence
2
Knowledge of Client Errors and Omissions
3
Responding to IRS Requests
4
Standards for Tax Returns and Written Advice
Module 3: Conflicts of Interest and Professional Integrity
1
Conflicts of Interest
2
Fee Arrangements and Financial Integrity
3
Associations and Assistance
Module 4: Advertising, Solicitation, and Business Practices
1
Advertising and Solicitation Standards
2
Fee Information Communication
3
Prohibited Associations
Module 5: Disreputable Conduct and Sanctions
1
Categories of Disreputable Conduct
2
Sanctions Imposed by OPR
Module 6: Best Practices and Continuing Obligations
