CTEC QE Ethics

Overview

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:

  • correctly apply the 14 different rules that apply to taxpayers' eligibility to claim the EITC
  • identify the three most common errors in filing claims for the EITC detected by the IRS and recognize the due diligence measures that tax preparers can take to avoid these errors
  • identify the four types of due diligence that tax preparers must exercise when preparing an EITC claim
  • identify the purpose of IRS Form 8867 and the type of information it contains
  • given basic personal details of a taxpayer wishing to claim EITC, recognize the types of questions a tax preparer should ask to determine eligibility for EITC
  • identify the types of penalties and other consequences that may apply to taxpayers, tax preparers, and tax preparation firms in cases where an incorrect claim for EITC has been filed

Tax Year: 2019

Designed For

CRTP applicants

Prerequisites

Basic familiarity with federal tax law
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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