Enrolled Agents are required to complete 2 hours of ethics
each year in the enrollment cycle.

The goal of this course is to provide a comprehensive guide to the ethics requirements affecting enrolled agents and to satisfy the new ethics study requirement contained in Treasury Department Circular 230. The course also highlights potential ethical dilemmas that might arise, and encourages EAs to look for situations they might not ordinarily recognize as potential problems.

An EA authorized to practice before the IRS has the duty to perform certain acts and is restricted from performing other acts. In addition, an EA cannot engage in “disreputable conduct.” Any EA who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. This course discusses the rules of practice, and highlights conduct that could be considered “disreputable,” in an effort to help EAs avoid potential disciplinary action.