Price range: $43.50 through $58.50
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
Overview
Format
Self-Study
Course Description
This course explains the ethical responsibilities of tax practitioners when preparing returns and advising clients under IRS Circular 230. It describes the regulatory framework governing tax practice, the nature of frivolous tax arguments, and the due diligence required to ensure that tax positions comply with established law. The course also outlines the civil and criminal penalties that may apply to taxpayers and preparers who engage in improper tax reporting or abusive tax schemes.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recognize the IRS office responsible for investigating practitioner misconduct.
- Recall the reasons why practitioners must perform due diligence in tax preparation.
- Recognize the disciplinary actions that the IRS can impose on practitioners.
- Specify the different types of penalties that the IRS can impose.
- Recall the factors the IRS monitors that can detect fraudulent conduct during a tax examination.
- Recognize the actions that can trigger preparer penalties under federal tax law.
- Recall the penalties applied when a person promotes a tax avoidance scheme.
- Specify the situations that can trigger investigations by the Office of Professional Responsibility.
Course Specifics
SS426483217
July 7, 2026
There are no prerequisites.
None
56
Compliance Information
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.
Meet The Experts
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …
Related Courses
-
Regulatory Ethics
Ethics and Professional Conduct for Texas CPAs
Joseph Helstrom, CPA
QAS Self-Study
Credits: 4$116.00$87.00 -
Regulatory Ethics
California Regulatory Review
Delta CPE LLC QAS Self-Study
Credits: 2$58.00$43.50 -
Regulatory Ethics
Ethics and Professional Conduct for California CPAs
Patricia McCarthy, MBA & Joseph Helstrom, CPA QAS Self-Study
Credits: 4$116.00$87.00