Enrolled Agent Ethical Standards: Practices and Procedures

Study Level: Basic
Delivery Method: Online self-study
Provider of Record: WebCE
Field of Study: Ethics
Tax Year: 2018
Prerequisites: N/A

Course Description:
Enrolled Agent Ethical Standards: Practices and Procedures is an online course that examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service.” In addition, it addresses enrolled agent duties and restrictions with respect to various issues, including:

  • solicitation of business
  • requirement to perform professional duties with due diligence
  • dealing with conflicts of interest
  • provision of written advice
  • obtaining continuing education
  • tax shelters
  • obtaining and renewing a PTIN
  • various other requirements

The ethical rules governing these issues, as identified in Treasury Circular 230, are discussed. A final examination covering the course material is administered.

Learning Objectives:
Upon completion of this course, you should be able to:

  • recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service
  • identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service
  • list the duties and restrictions applicable to enrolled agents with respect to:
    • information to be furnished to the IRS
    • dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws
    • the requirement for preparer diligence
    • return of client records
    • the existence of conflicts of interest
    • solicitation of business

Published: March 2018

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