Ethical Standards for Enrolled Agents
Field of Study:
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:
The ethical rules governing these issues, as identified in Treasury Circular 230, are discussed. A final examination covering
the course material is administered.
- 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, and
- Various other requirements.
After completing this course you will be able to:
- Identify “practice before the Internal Revenue Service”.
- Recognize the general scope of permitted enrolled agent practice responsibilities.
- List the categories of individuals permitted to practice before the IRS.
- Identify the extent of practice privileges.
- Recognize the specific duties and restrictions imposed on an enrolled agent’s practice before the IRS
- Describe the enrolled agent renewal cycle
- List the continuing education requirements applicable to enrolled agents
- Understand the Internal Revenue Service PTIN requirements
- List the types of conduct considered disreputable.
- List the monetary and non-monetary sanctions that may be imposed by the Office of Professional Responsibility on an enrolled agent for engaging in sanctionable acts.
- Identify the defining characteristics of a frivolous submission.
- Recognize the badges of fraud.
Type of Delivery Method:
Recommended CPE Credits:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.