Self-Study
2
Basic
Regulatory Ethics
There are no prerequisites.

Course Description

Enrolled agents are a vital part of the relationship between the IRS and all U.S. taxpayers. Whether it's advising on or preparing a tax return, or providing representation during and audit, EAs provide much needed expertise in the perpetually changing field of taxation. Continual changes in the tax code provide opportunities to save taxpayers a great deal of money, but at the same time can lead even the most experienced EA into ethical gray areas.

Real-World Ethics for Enrolled Agents covers a number of ethical issues important for practicing before the IRS, including Circular 230 regulations, the Code of Ethics and Rule of Professional Conduct set forth by the National Association of Enrolled Agents, disciplinary sanctions, the abusive return preparer program, and more. Useful tips and actual case studies help to illustrate the importance of adhering to professional standards and ethical behavior.



Instructor

Rod Redding, Inactive CPA

Dr. Rod Redding received his PhD from Penn State University after working with Price Waterhouse and IBM. Presently, he presents seminars and webcasts and prepares self-study courses for Western CPE. He has over 30 years' experience as a professor at universities such as the University of North Carolina, the University of Utah, Georgetown University, and Gettysburg College. He also has taught internationally at Kenyatta University in Kenya and the American University of Sharjah in the United Arab Emirates. Three different universities have given Dr. Redding awards for excellence in teaching. Dr. Redding holds a CPA certificate but has elected inactive status.

Dr. Redding’s intellectual contributions are in the fields of financial reporting and auditing. He is the coauthor of the book The FASB: The People, The Process, and The Politics. He has written financial accounting articles on topics such pensions, leases, and capitalization of interest, as well as a number of articles on teaching effectiveness. Each year he publishes The World’s Liveliest Accounting Update, which is a financial accounting, auditing, attestation, compilation, and review update. As indicated by the title, this is an exceptionally energetic and engaging presentation. He is known as one of the country’s most dynamic financial and auditing CPE seminar leaders.



Course Specifics

Regulatory Ethics
Oct 25, 2017
There are no prerequisites.
SS4170619
66
None


Compliance Information

103220
IRS Provider #: OMYXB
IRS Course ID: 0MYXB-E-01263-18-S
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1208
CTEC Ethics Credit: 2
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify the defining characteristics of an enrolled agent
  • Recognize the rules and regulations pertaining to practicing before the IRS as contained in the Department of Treasury's Circular 230

Chapter 2

  • Cite the Code of Ethics and Rules of Professional Conduct as set forth by the National Association of Enrolled Agents (NAEA)
  • Recognize the NAEA's additional continuing education requirements for membership and the association’s legislative and administrative advocate role on behalf of enrolled agents

Chapter 3

  • Identify steps in the process of ethical decision-making, noting different approaches to viewing an ethical dilemma
  • Recognize the objectives and responsibilities of the Office of Professional Responsibility
  • Specify the purpose of the Criminal Investigation Return Preparer Program, identifying common tactics of an abusive tax return preparer


Table of Contents

Chapter 1 – Enrolled Agents and Circular 230

Learning Objectives

Introduction

IRS Circular 230

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.

Chapter 1 Review Questions

Chapter 2 – The National Association of Enrolled Agents (NAEA)

Learning Objectives

Introduction

Code of Ethics

Rules of Professional Conduct

License Requirements

Continuing Education

Internal Revenue Service Renewal Requirements

Advocacy

Summary

Chapter 2 Review Questions

Chapter 3 – Office of Professional Responsibility and the Abusive Tax Return Preparer Program

Learning Objectives

IRS Dirty Dozen Tax Scams for 2016

IRS Office of Professional Responsibility

Objectives

Circular 230 Disciplinary Proceedings

Section 10.60 Disciplinary Proceedings

Section 10.82 disciplinary proceedings for expedited suspension

Publically Available Information

Abusive Return Preparer Program

Definition

Statistical Data

Abusive Return Preparer Investigations

Summary

Chapter 3 Review Questions

Review Question Answers and Rationales

Appendix A: Enrolled Agents Contact Information

Appendix B: NAEA Code of Ethics and Rules of Professional Conduct

Glossary

Index

Qualified Assessment

Answer Sheet

Course Evaluation



Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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