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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 36 ||| Word Count: 16,167 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
2 |
Price: |
$19.95 |
Passing Score: |
70% |
Course Type: |
Text - IRS Enrolled Agents |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course helps Enrolled Agents fulfill their 2 CPE ethics requirement by covering the rules of Treasury Department Circular 230.
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Frequently Asked Questions: |
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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: |
32000 |
Release: |
2026 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: IRS Approved Enrolled Agent Ethics Course Information
Internal: Enrolled Agent Standards & Practices Ethics Course (Course Id 1807 Complement)
External: FAQs - Enrolled Agent Continuing Education Requirements (IRS)
External: Maintain Your Enrolled Agent Status - IRS CPE Requirements
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
23-Apr-2026 |
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. |
Keywords: |
EA Ethics: Ethics for Enrolled Agents - v16 - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives After completing this course, you should be able to:
2. Recognize core principles of the NAEA Code of Ethics 3. Recognize current requirements for practice before the IRS |
Course Contents: |
Chapter 1: Practice Before the IRS Role of Enrolled Agent Scope of Representation EA vs. CPA Renewal of Status Ethical Standards IRS Circular 230 NAEA Code of Ethics OPR and Circular 230 Tax Practice Issues Common Scams Avoidance vs. Evasion Tax Fraud Tax Crimes Chapter 1 Review Questions Chapter 2: Ethics and Responsibility Professional Responsibilities Furnish Information to IRS Know Errors and Omissions Perform with Competence and Due Diligence Adhere to Tax Laws and Rules Return Client Records Establish Internal Procedures Adopt Best Practices Restrictions on Practice Conflicts of Interest Solicitation Fees Assistance from Disbarred/Suspended Persons Notaries Negotiation of Refund Modern Tax Practice Remote Work Competency & Technology Artificial Intelligence Social Media Incompetence and Disreputable Conduct Chapter 2 Review Questions Appendix A: Taxpayer Bill of Rights Appendix B: NAEA Rules of Professional Conduct Appendix C: Tax Fraud Indicators of Fraud Indicators of Fraud in Digital Asset Appendix D: Knowledge Requirement Appendix E: AICPA Permitted Circumstances for Contingent Fees Glossary |
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