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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 18 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 2 |
| Price : | $19.95 |
| 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 1807 |
| Description : | Enrolled Agents have the right to practice before the IRS and represent tax clients. As such, EAs need to understand the rules and regulations governing the profession, as discussed in Treasury Department Circular 230. This course is designed to help Enrolled Agents fulfill their 2 CPE ethics requirement. |
| Usage Rank : | 0 |
| Release : | 2021 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Enrolled Agent (EA)
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 18-Mar-2021 |
| 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 - 1807 |
| Keywords : | Regulatory Ethics, Ethics, Enrolled, Agents, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After completing this course, you should be able to:
2. Identify requirements for Enrolled Agents. 3. Recognize fraud schemes identified by the IRS. |
| Course Contents : | Chapter 1 - Ethics for Enrolled Agents Circular 230 Circular 230 jurisdiction PTIN Requirements Enrolled Agent Requirements and Responsibilities Section 1 Review Questions Sanctions for Violation of the Regulations Enrolled Agents Continuing Education Renewal of License The Office of Professional Responsibility (OPR) Tax Scams – The IRS Dirty Dozen Tax Fraud IRS Criminal Investigation of Tax Fraud The Taxpayer Bill of Rights Section 2 Review Questions Glossary |
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