CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
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Self-Study

Enrolled Agent Ethics

2 Credits: Regulatory Ethics

$58.00 – $78.00

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Enrolled Agent Ethics

Format
Self-Study
Course Level
Overview
CPE Credits

2 Credits: Regulatory Ethics

Course Description

In the complex and ever-evolving field of tax practice, enrolled agents are faced with the challenge of adhering to stringent ethical standards while effectively serving their clients. This course tackles this challenge head-on, focusing on the critical aspects of IRS Circular 230 and the Code of Ethics and Rules of Professional Conduct of the National Association of Enrolled Agents. It agitates the problem by emphasizing the potential pitfalls and legal implications of non-compliance with these ethical guidelines. The solution is offered through an in-depth exploration of these standards, providing detailed knowledge on practicing before the IRS, understanding the restrictions on former government employees, navigating the nuances of contingent fees, and adhering to best practices for tax advisors. This course equips enrolled agents with the necessary tools to conduct their practice with integrity and professionalism, ensuring compliance with all ethical and legal requirements.

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Learning Objectives

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

  • Specify the parties who are allowed to practice before the IRS.
  • Describe the rules pertaining to the submission of requested documents to the IRS.
  • Explain the restrictions on the activities of former government employees.
  • Specify the rules pertaining to the use of contingent fees.
  • Identify the rules pertaining to practitioner advertising.
  • Describe the IRS-recommended best practices for a tax advisor.
  • Specify the IRS rules pertaining to the advice that may be given to a client.
  • Recall the contents of the NAEA rules of professional conduct and code of ethics.
  • Identify the different types of tax schemes and how they are operated.
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Course Specifics

Course ID
SS423356330
Revision Date
December 1, 2023
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
53

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-E-02393-23-S
IRS Ethics Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1961
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

Steven M. Bragg, CPA

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 …

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