CTEC QE Ethics


This course satisfies the California Tax Education Council's (CTEC's) two-hour ethics component of its 60-hour qualifying education package. The course is designed according to the CTEC subject-matter requirements and has been approved by CTEC. Additional details for becoming a Certified Registered Tax Preparer (CRTP) by CTEC are provided in the federal tax and California tax portion of the 60-hour CTEC package.

Learning Objectives

After completing this course, you will be able to:

  • recall the significance of Circular 230 and identify the persons covered by it
  • remember key elements of Subpart A and Subpart B of Circular 230
  • identify examples of conflicts of interest
  • recognize examples of incompetence and disreputable conduct by tax practitioners
  • recognize the correct application of the rules related to paid preparer due diligence for EITC claims
  • identify the types of actions that do not meet the standards of due diligence
  • identify the most significant criteria for determining EITC eligibility and recognize the questions that should be asked to establish eligibility correctly
  • recognize the purpose of IRS Form 8867 and recognize cases in which it must be used
  • recognize the most common errors on claims for the EITC
  • recall the penalties and consequences for non-compliance
  • identify the acceptable forms of taxpayer identification that may be used to claim the EITC

Tax Year: 2023

Designed For

CRTP applicants


Basic familiarity with federal tax law

Advanced Preparation


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