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EA Ethics: Ethics for Enrolled Agents - by Colten Christensen (Course Id 1877)

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Author : Colten Christensen, Author
Status : Production
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 1877

Description :

Professionals such as Enrolled Agents are required to make ethical decisions daily when performing the duties of their practice.  Ethical decisions are influenced by many different factors, such as culture, motivation, power, and others.  This training course will describe some of the ethical considerations that influence the decision-making process through the lens of Circular 230.

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 05-Oct-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 - 1877

Keywords : Regulatory Ethics, Ethics, Enrolled, Agents, Colten, Christensen, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, students should be able to:
  • Recognize exactly what information must be provided a duly authorized officer or employee of the Internal Revenue Service
  • Define the rules against working with disbarred practitioners or government employees.
  • Recognize when and how a contingent fee may be charged
  • Identify the rules for soliciting new business and advertising your practice.
  • Locate the actions that can be defined as either incompetence or disreputable conduct.
  • Define how a proceeding will start against a practitioner.
Course Contents :

Chapter 1 - Ethics for Enrolled Agents

Subpart A — Rules Governing Authority to Practice

§ 10.1 Offices.

§ 10.2 Definitions.

§ 10.3 Who may practice.

§ 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

§ 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer

§ 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

§ 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.

§ 10.8 Return preparation and application of rules to other individuals.

§ 10.9 Continuing education providers and continuing education programs

Subpart B — Duties and Restrictions Relating to Practice Before the Internal Revenue Service

§ 10.20 Information to be furnished

§ 10.21 Knowledge of client’s omission.

§ 10.22 Diligence as to accuracy.

§ 10.23 Prompt disposition of pending matters.

§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.

§ 10.25 Practice by former government employees, their partners and their associates.

§ 10.26 Notaries.

§ 10.27 Fees.

§ 10.28 Return of client’s records

§ 10.29 Conflicting interests

§ 10.30 Solicitation.

§ 10.31 Negotiation of taxpayer checks.

§ 10.32 Practice of law.

§ 10.33 Best practices for tax advisors.

§ 10.34 Standards with respect to tax returns and documents, affidavits and other papers.

§ 10.35 Competence.

§ 10.36 Procedures to ensure compliance


§ 10.37 Requirements for written advice

§ 10.38 Establishment of advisory committees.

Subpart C — Sanctions for Violation of the Regulations

§ 10.50 Sanctions.

§ 10.51 Incompetence and disreputable conduct.

§ 10.52 Violations subject to sanction.

§ 10.53 Receipt of information concerning practitioner.

Subpart D — Rules Applicable to Disciplinary Proceedings

§ 10.60 Institution of proceeding.

§ 10.61 Conferences.

§ 10.62 Contents of complaint.

§ 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.

§ 10.64 Answer; default.

§ 10.65 Supplemental charges.

§ 10.66 Reply to answer

§ 10.67 Proof; variance; amendment of pleadings.

§ 10.68 Motions and requests.

§ 10.69 Representation; ex parte communication.

§ 10.70 Administrative Law Judge.

§ 10.71 Discovery.

§ 10.72 Hearings.

§ 10.73 Evidence.

§ 10.74 Transcript.

§ 10.75 Proposed findings and conclusions.

§ 10.76 Decision of Administrative Law Judge.

§ 10.77 Appeal of decision of Administrative Law Judge.

§ 10.78 Decision on review

§ 10.79 Effect of disbarment, suspension, or censure.

§ 10.80 Notice of disbarment, suspension, censure, or disqualification

§ 10.81 Petition for reinstatement.

§ 10.82 Expedited suspension.

Subpart E — General Provisions

§ 10.90 Records.

§ 10.91 Saving provision.

§ 10.92 Special orders.

§ 10.93 Effective date.

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/cpa-ethics-courses
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