This course focuses on ethical standards applicable to Enrolled Agents, CPAs and other persons practicing before the Internal Revenue Service. This webinar begins with a review of the TIGTA and OPR authority and responsibilities, the requirements for becoming and practicing as an Enrolled Agent, and delves into relevant requirements for all persons practicing before the IRS, including those persons preparing income tax returns.

This webinar includes a summary of the content of Circular 230, an overview of the AICPA’s Statements on Standards for Tax Services and discussions of illustrative real-world cases for application of professional judgment. This is a must-have training for all tax practitioners to improve their professional competence and satisfy ethics CE requirements.

Learning Objectives:

• Determine who can practice before the Internal Revenue Service


• Identify the requirements for becoming and practicing as an Enrolled Agent


• List the requirements and cite sections of U.S. Treasury Circular 230


• Recognize the AICPA Statements on Standards for Tax Services


• Name the responsibilities of the Treasury Inspector General for Tax Administration (TIGTA) and the IRS Office of Professional Responsibility (OPR)


• Demonstrate knowledge of a voluntary tax system of quality control for tax return preparers


• Evaluate ethics violations in illustrative real-world cases