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

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222