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PJW370 – Enrolled Agent Ethical Standards

Course and Test $ 60.00
Course and Test PDF $ 45.00
Additional Hard Copy Test $   9.00
Additional Online Test $   9.00
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SKU: PJW370 Category:

CPE Credit Hours: 3NASBA Color logo-1 inch

Field of Study: Ethics

Publication Date: January 2021

 

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.

More Information


This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 80%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase