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General Ethics for Tax Practitioners (ETX1)

  • Format Self-Study Download
  • Credits 2.00
  • Level Basic
  • Field of Study Regulatory Ethics (2)

Overview

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service. The IRS intends to revise Circular 230, the core of this course. Stay tuned.



Major Topics:

  • Who is a tax practitioner?
  • What responsibilities does the Office of Professional Responsibility regulate?
  • What limitations does the IRS place on fee arrangements?
  • What duties does the practitioner have with respect to client records?
  • What limitations apply with respect to a written tax opinion?
  • What sanctions may be applied for violations of Service-imposed standards of conduct?
  • NEW: The IRS Office of Professional Responsibility clarifies role of In-House Professionals under Circular 230

Learning Objectives:

  • Identify the Office of Professional Responsibility
  • Distinguish between ethical responsibilities owed to the Service and the client
  • State the limitations on contingent fee arrangements
  • Discuss the areas of conflict of interest and solicitation that attend practice before the Service
  • Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS
  • Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS

Who should take this course:

CPAs who want to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AR, AZ, CA, CO, DE, FL, ID, LA, MI, MS, NJ, NY, OH, SC, TN, TX, UT, VA, WA, WY); and all EAs.

None

None

Yes

No

No

QAS Approval Surgent
IRS Approval Surgent
CFP Approval Surgent
CTEC Approval Surgent
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