Author : | Paul Winn, CLU, ChFC |
Status : | Production |
CPE Credits : | 2.5 |
IRS Credits : | 2 |
Price : | $24.95 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents |
Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 1586 |
Description : | Enrolled Agent Ethical Standards: Practices and Procedures is an online course that examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service.” In addition, it addresses enrolled agent duties and restrictions with respect to various issues, including:
The ethical rules governing these issues, as identified in Treasury Circular 230, are discussed. A final examination covering the course material is administered. |
Usage Rank : | 0 |
Release : | 2020 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Enrolled Agent Ethical Standards Practices and Procedures
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Advance Preparation : | None. |
Delivery Method : | Self-Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 12-Feb-2020 |
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 - Technical - NASBA Registry - IRS Enrolled Agents - 1586 |
Keywords : | Regulatory Ethics, EA, Ethics, Enrolled, Agent, Ethical, Standards, Practices, Procedures, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives Upon completion of this course, you should be able to:
Chapter 1
Chapter 2
Chapter 3
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Course Contents : | Course Learning Objectives Introduction to Course Chapter 1 - Practice Before the Internal Revenue Service Chapter Learning Objectives Introduction Professional Practice Role of the Enrolled Agent Individuals who may Practice Professionals with Unlimited Practice Rights Practice by Certified Public Accountants Practice by Attorneys Practice by Enrolled Agents Individuals with Limited Practice Rights Enrolled Actuaries Enrolled Retirement Plan Agents Registered Tax Return Preparers Representation Based on Taxpayer Relationship Summary Chapter Review Chapter 2 - Enrolled Agent Requirements Chapter Learning Objectives Introduction Enrolled Agent Duties and Restrictions Responding to IRS Requests for Information Privileged Records or Information Requested Material not in Enrolled Agent’s Possession Material Requested Concerning Alleged Enrolled Agent Violation Interference with an IRS Request for Information Knowledge of Client Omissions Former IRS Employees and Disbarred or Suspended Persons General Rules on Practice by Former Government Employees Solicitation of Business Advertising and Solicitation Requirements Logo Use Professional Fee Information Disclosure of Responsibility for Costs Communication of Fee Information Retention of Communications Containing Fee Information Improper Associations Due Diligence Requirements Conflicting Interests Prohibition on Negotiation of Client Refund Checks Written Advice Continuing Education CPE Course Requirements Types of Qualifying Programs Meeting Circular 230 §10.9 Criteria Tax Shelters Economic Substance Doctrine Term and Renewal of Enrolled Agent Status Renewal Cycles Prompt Disposition of Matters before the IRS Return of Client Records Nature of Client Records PTIN Requirements Obtaining a New PTIN Renewing a PTIN Enrolled Agent Supervisory Responsibilities Identification of Supervisor Requirement to Supervise Tax Adviser Best Practices Procedures to Ensure Best Practices Used Summary Chapter Review Chapter 3 - Sanctionable Acts & Sanctions Chapter Learning Objectives Introduction Disreputable Conduct Sanctions Imposed by the Office of Professional Responsibility Non-Monetary Sanctions Censure Suspension Disbarment Monetary Sanctions Amount of Monetary Penalty Frivolous Submissions Fraudulent Transactions Badges of Fraud Income Expenses or Deductions Books and Records Allocations of Income Conduct of Taxpayer Methods of Concealment Summary Chapter Review Glossary |