2026 Enrolled Agent Ethical Standards: Practices & Procedures

Description

EAs and Other Tax Preparers, after passing the exam you MUST click on the link “GET YOUR CERTIFICATE” to have your hours reported to the IRS. 

The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation.
To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by:
•    Setting forth rules relating to the authority to practice before the IRS; and
•    Identifying the duties and restrictions relating to such practice.
This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities.

Learning Objectives
Upon completion of this course, you should be able to:
•    Recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service;
•    Identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service; and
•    List the duties and restrictions applicable to enrolled agents with respect to –
o    Information to be furnished to the IRS,
o    Dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws,
o    The requirement for preparer diligence,
o    Return of client records,
o    The existence of conflicts of interest, and
o    Solicitation of business.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete

A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/