Ethical Standards for Enrolled Agents
Field of Study:
After completing this section, you should 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.
- 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.
- 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
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.