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EA

Enrolled Agent Ethical Standards: Practices and Procedures

Overview

This course 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 soliciting business, performing their duties, and maintaining competency. 

Summary Details

Hours

2.0





Learning Objectives

  • 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
  • Discuss the duties and restrictions applicable to enrolled agents
  • Identify the various sanctions that may be imposed for an enrolled agent’s failure to comply with applicable conduct rules 


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. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Access Period: 12 months
Prerequisites: None
Advanced Preparation: None
Tax Year: 2025
Delivery Method: Self-Study
PDF Download: Available
Provider of Record: WebCE
Provider Number: RPBX8
Field of Study: Regulatory Ethics
Last Reviewed: February 2026
Study Level: Basic
Approved For: Ethics

Exam

Proctor: No
Passing Grade: 70
Questions: 10
Retakes: Unlimited


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