Ethical Issues for Enrolled Agents and Other Tax Professionals

Study Level:  Basic
Delivery Method:  Online self-study
Provider of Record: WebCE
Field of Study: Ethics
Number of CE Hours:  2
Prerequisites:  N/A

Course Description:

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. 

Course Topics Include

  • Moral Character
  • Trust and Behavior
  • Competence

Course 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
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