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This course provides an overview of the ethical imperatives surrounding accuracy and transparency in financial reporting, emphasizing the critical role these principles play in maintaining stakeholder trust and corporate integrity.  This course also addresses the distinction between creative accounting practices and unethical financial reporting.  By better understanding these concepts, CPAs will be better equipped with practical strategies to foster an ethical culture within their organizations and make informed, ethical decisions in complex financial scenarios.

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Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. The professional accountants’ code of ethics establishes the standard of behavior expected of them. This is an ethics course for California CPAs. It discusses standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. The course includes examples to illustrate the application of various ethical standards.

California Non-Regulatory Ethics: Ethics for California (4 Hrs)
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Suggested Courses

This course provides an overview of the ethical imperatives surrounding accuracy and transparency in financial reporting, emphasizing the critical role these principles play in maintaining stakeholder trust and corporate integrity.  This course also addresses the distinction between creative accounting practices and unethical financial reporting.  By better understanding these concepts, CPAs will be better equipped with practical strategies to foster an ethical culture within their organizations and make informed, ethical decisions in complex financial scenarios.

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This 4-hour course is designed to meet the 4-hour ethics CPE requirement for California CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and statutes promulgated by the California Board of Accountancy and the California Accountancy Act are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

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This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach - the conceptual framework approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards.

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The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. The course includes examples to illustrate the application of various ethical standards.

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Similar Courses

This course provides an overview of the ethical imperatives surrounding accuracy and transparency in financial reporting, emphasizing the critical role these principles play in maintaining stakeholder trust and corporate integrity.  This course also addresses the distinction between creative accounting practices and unethical financial reporting.  By better understanding these concepts, CPAs will be better equipped with practical strategies to foster an ethical culture within their organizations and make informed, ethical decisions in complex financial scenarios.

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This 4-hour course is designed to meet the 4-hour ethics CPE requirement for California CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and statutes promulgated by the California Board of Accountancy and the California Accountancy Act are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

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Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. The professional accountants’ code of ethics establishes the standard of behavior expected of them. This is an ethics course for California CPAs. It discusses standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. The course includes examples to illustrate the application of various ethical standards.

California Non-Regulatory Ethics: Ethics for California (4 Hrs)
Suggested Courses

This course provides an overview of the ethical imperatives surrounding accuracy and transparency in financial reporting, emphasizing the critical role these principles play in maintaining stakeholder trust and corporate integrity.  This course also addresses the distinction between creative accounting practices and unethical financial reporting.  By better understanding these concepts, CPAs will be better equipped with practical strategies to foster an ethical culture within their organizations and make informed, ethical decisions in complex financial scenarios.

Balancing Creativity and Integrity: Ethical Financial Reporting for CPAs (2 Hrs)

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for California CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and statutes promulgated by the California Board of Accountancy and the California Accountancy Act are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

California Non-Regulatory Ethics: Ethics and Professional Conduct for California CPAs (4 Hrs)

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach - the conceptual framework approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards.

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Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. The professional accountants’ code of ethics establishes the standard of behavior expected of them. This is an ethics course for California CPAs. It discusses standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. The course includes examples to illustrate the application of various ethical standards.

California Non-Regulatory Ethics: Ethics for California (4 Hrs)
Course Details

Behavioral Ethics: Practice before the IRS (Course Id 1265)

Updated / QAS / Registry / EA
  Add to Cart 
Author : Paul Winn, CLU, ChFC
Course Length : Pages: 30 ||| Word Count: 14,125 ||| Review Questions: 7 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 2
Price : $19.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents
Technical Designation: NonTechnical
Primary Subject-Field Of Study:

Behavioral Ethics - Behavioral Ethics for Course Id 1265
Description :

The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited. 

This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes representation before the IRS. 

Please Note: This is a general ethics course for anyone who represents taxpayers on matters before the IRS and devotes more than 80% of its content to federal tax matters. This is NOT an IRS EA or Return Preparer approved ethics course.
Usage Rank : 28286
Release : 2025
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
1.25.1 Rules Governing Practice Before the IRS
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 31-Jan-2025
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents - 1265
Keywords : Behavioral Ethics, Practice, IRS, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define “practice before the Internal Revenue Service”;
  • Recognize the general scope of permitted enrolled agent practice responsibilities;
  • Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS;
  • Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
  • Understand how to withdraw from and revoke an existing tax power of attorney.

Chapter 1
IRS Practice

Upon completion of this chapter, you should be able to:
  • Define “practice before the Internal Revenue Service”;
  • Recognize the general scope of permitted enrolled agent practice responsibilities;
  • List the categories of individuals permitted to practice before the IRS; and
  • Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS.

Chapter 2
Representing a Client before the IRS

Upon completion of this chapter, you should be able to:
  • Describe the nature and function of a power of attorney;
  • Discuss when a power of attorney is required and when it is not required with respect to matters before the IRS;
  • Identify the acts that may be performed for a client under a power of attorney;
  • Explain how to complete the necessary IRS form to name a power of attorney and where to file it; and
  • Understand how to revoke an existing power of attorney.

Course Contents :

Course Learning Objectives

Introduction to the Course

Chapter 1 - IRS Practice

Chapter Learning Objectives

Introduction

Professional Practice

Who is Permitted to Practice before the IRS

Professionals with Limited Practice Rights

Enrolled Actuaries

Enrolled Retirement Plan Agents

Registered Tax Return Preparers

Professionals with Unlimited Practice Rights

Other Representation

Representation Based on Taxpayer Relationship

Who may not Practice before the IRS

Loss of Eligibility

Failing to Meet Renewal Requirements

Enrolled Agent Renewal Cycles

Requesting Inactive Retirement Status

Suspension and Disbarment

Incompetence and Disreputable Conduct

Summary

Chapter Review

Chapter 2 - Representing a Client before the IRS

Chapter Learning Objectives

Introduction

Power of Attorney

Acts Performed Under a Power of Attorney

Substituting or Delegating Authority

Agent Authorizing IRS to Disclose Returns to Others

When a Power of Attorney is Required

Non-IRS Power of Attorney

Perfecting a Power of Attorney

Processing a Non-IRS Power of Attorney

Common Reasons for IRS Rejection of a Power of Attorney

Signatures and/or Signature Dates Missing

Lack of Specificity as to Authorized Acts

When the Matter isn’t a Tax Matter

Civil Penalties

Filing and Updating a Power of Attorney

Retention/Revocation of Prior Power(s) of Attorney

Revocation of Power of Attorney/Withdrawal of Representative

Preparing IRS Form 2848

Taxpayer Information – Line 1

The Individual Client

Clients Filing 1040 Schedule C

Clients Filing a Joint Return

Corporate, Partnership or Association Clients

Corporate Clients Filing Consolidated Tax Returns

Exempt Organization Clients

Trust Clients

Representing a Decedent

Estate Clients

When the Matter is a Gift

Employee Plan Clients

Representative – Line 2

Multiple Representatives

Centralized Authorization File (CAF) Number

Preparer Tax Identification Number (PTIN)

Students in Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Program (STCP)

Acts Authorized – Line 3

Specific Use Not Recorded on Centralized Authorization File – Line 4

Additional Acts Authorized – Line 5a

Specific Acts not Authorized – Line 5b

Retention/Revocation of Prior Power(s) of Attorney – Line 6

Taxpayer’s Signature – Line 7

Declaration of Representative – Part II

Summary

Chapter Review

Appendix

Glossary
Click to go to: IRS Tax Preparer Ethics CPE Courses - IRS EA and Non-EA
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