Ethical Issues for Enrolled Agents and Other Tax Professionals

Overview

This video-based course is the second in a series presented by Dr. Raymond J. Clay, CPA who is Emeritus Professor of Accounting at the University of North Texas and has taught in the field of ethics for more than 20 years. Dr. Clay offers a unique perspective for Enrolled Agents and other tax return preparers as they undertake continuing education in the field of ethics. The course begins with a thought-provoking series of ethical scenarios that challenge the student and lead into a discussion of the importance of the study and application of ethics for EAs and other tax professionals. Several key sections of Treasury Department Circular 230 are then presented in detail along with a discussion of their application in the daily operations of a tax practitioner. 

Learning Objectives

Upon conclusion of this course, students will be able to:

  • recognize the importance of trust between tax professionals, their clients, and colleagues in the ethical operation of a tax practice
  • identify the competence requirements placed on tax professionals by the provisions of Circular 230 and the means by which competence can be acquired
  • identify examples of behaviors by tax professionals that would be regarded as demonstrating incompetence as defined in Circular 230

Designed For

CPAs, EAs, and other tax professionals
WebCE® 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.
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