EA Ethics: Ethics for Enrolled Agents - v16 (Course Id 2829)

• Who is this course for?
  This course is designed for Enrolled Agents and anyone needing Continuing Professional Education (CPE), particularly those required to meet ethics requirements for IRS practice.
• What is this course about or what problem does this course solve?
  This course covers the ethical rules, regulations, and disciplinary procedures under Treasury Department Circular 230, helping Enrolled Agents understand and comply with standards governing their practice before the IRS.
• Where can the knowledge from this course be used?
  The knowledge is applied in professional tax practice, especially when representing clients before the IRS and handling ethical issues, fraud indicators, and compliance with regulatory standards.
• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  This course is important because it helps professionals meet IRS ethics CPE requirements while ensuring they understand ethical obligations, avoid misconduct, and properly represent clients in tax matters.
• When is this course relevant or timely?
  This course is relevant for maintaining current compliance with IRS regulations, especially with updated guidance such as the IRS Dirty Dozen tax scams and evolving issues like digital assets and modern tax practices.
• How is a course like this consumed or used?
  This is a QAS self-study text-based course that is completed independently, followed by a final exam that must be passed with a minimum score of 70% to earn CPE and IRS credits.

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.

NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents - 2829

Course Learning Objectives

1. Identify rules for duties and restrictions concerning practitioners
2. Recognize core principles of the NAEA Code of Ethics
3. Recognize current requirements for practice before the IRS

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