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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 38 ||| 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 - NASBA Registry - IRS Enrolled Agents |
| Technical Designation: | Technical |
| 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, Enrolled Agents must abide by the rules of the Treasury Department Circular 230. This course is designed to help Enrolled Agents fulfill their 2 CPE ethics requirements. It examines regulations, ethical provisions, and disciplinary procedures that govern the practice of Enrolled Agents before the IRS. It also identifies tax practice issues, including the annual IRS’s Dirty Dozen list of tax scams, recognition of indicators of fraud, and a discussion of different types of tax-related crimes. |
| Usage Rank : | 50870 |
| Release : | 2023 |
| 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 : | 02-Jan-2024 |
| 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 - 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. Recognize the Internal Revenue Service Requirements in Circular 230. 3. Recognize tax practice issues identified by the IRS. |
| Course Contents : | Chapter 1: Practice Before the IRS Role of Enrolled Agent Enrolled Agent vs. Certified Public Accountant Unlimited vs. Limited Representation Rights Renewal of Status Ethical Standards IRS Circular 230 NAEA Code of Ethics and Rules of Professional Conduct Tax Practice Issues Recent Scams Tax Fraud Avoidance vs. Evasion Indicators of Fraud vs. Affirmative Acts of Fraud Tax Crimes Criminal Investigation Case Study Chapter 1 Review Questions Chapter 2: Ethics and Responsibility Essential Duties Providing Information Advising Clients Errors and Omissions Potential Penalties Client Reliance Competence Written Advice Exercising Due Diligence Common Due Diligence Situations Handling Matters Promptly Returning Clients’ Records Adhering to Best Practices Carrying Out Supervisory Responsibilities Restrictions Assistance Notaries Fees Conflicts of Interest Solicitation General Rule Fee Information Communication of Fee Information Improper Associations Negotiation of Refund Tax Return Positions Furnishing Information to the IRS Sanctions for Violation Office of Professional Responsibility Incompetence and Disreputable Conduct Chapter 2 Review Questions Appendix I: Taxpayer Bill of Rights Appendix II: NAEA Rules of Professional Conduct Appendix II: Four Due Diligence Requirements Appendix IV: Disciplinary Process Glossary |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)