Self-Study
Ethics for Enrolled Agents
Gain an understanding of the ethical requirements for enrolled agents pertaining to Treasury Department Circular 230.
Price range: $58.00 through $78.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Regulatory Ethics
Course Level
Basic
Format
Self-Study
Course 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.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify rules for duties and restrictions concerning practitioners
- Recognize core principles of the NAEA Code of Ethics
- Recognize current requirements for practice before the IRS
Course Specifics
SS426488588
September 2, 2026
There are no prerequisites.
None
72
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-E-02841-26-S
IRS Ethics Credits: 2
CTEC Course Number: 2071-CE-02286
CTEC Ethics Credits: 2
Qualifies for CA Fraud: Yes
Qualifies for CA Fraud Credits: 1
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
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