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Self-Study

Enrolled Agent Ethical Standards: Practices & Procedures

2 Credits: Regulatory Ethics

$58.00 – $78.00

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Enrolled Agent Ethical Standards: Practices & Procedures

Format
Self-Study
Course Level
Overview
CPE Credits

2 Credits: Regulatory Ethics

Course Description

Before this course, the vast and detailed guidelines of Treasury Department Circular 230 might appear daunting to enrolled agents and tax professionals. This course acts as a bridge, leading to a thorough understanding of these vital regulations. After completing the course, participants will transition from uncertainty to clarity in understanding and applying the rules of practicing before the IRS. The course covers defining ‘practice before the Internal Revenue Service,’ recognizing the general scope of enrolled agent practice, and understanding practice privileges. Additionally, it delves into the specific duties and restrictions on practice, the renewal cycle, continuing education requirements, and PTIN requirements. By the end of this course, participants will be well-equipped to identify disreputable conduct and understand the consequences of sanctionable acts, ensuring they maintain the highest ethical standards in their practice.

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Learning Objectives

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

Chapter 1

  • Define ‘practice before the Internal Revenue Service”;
  • Recognize the general scope of permitted enrolled agent practice responsibilities;
  • List the categories of individuals permitted to practice before the IRS; and
  • Identify the extent of practice privileges

Chapter 2

  • Recognize the specific duties and restrictions imposed on an enrolled agent’s practice before the IRS;
  • Describe the enrolled agent renewal cycle;
  • List the continuing education requirements applicable to enrolled agents; and
  • Understand the Internal Revenue Service PTIN requirements.

Chapter 3

  • List the types of conduct considered disreputable;
  • Describe the monetary and non-monetary sanctions that may be imposed by the Office of Professional Responsibility on an enrolled agent for engaging in sanction-able acts;
  • Identify the defining characteristics of a frivolous submission; and
  • Recognize the badges of fraud.
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Course Specifics

Course ID
SS4210688
Revision Date
January 30, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
62

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-E-02431-24-S
IRS Ethics Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1066
CTEC Ethics Credits: 2

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

Paul J. Winn
Paul J. Winn CLU ChFC

Paul J. Winn CLU ChFC is a writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance and securities training courses.

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