Circular 230 Ethics: An Ethics Course for EAs and CRTPs (2021/22)

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Circular 230 Ethics: An Ethics Course for EAs and CRTPs (2021/22)

Author: Jennifer MacMillan, EA

Electronic version only


This course will provide a comprehensive review of Treasury Circular 230, highlighting those aspects that are most relevant to current tax practices, including understanding the current requirements for practice before the IRS; increased awareness of key sections of Circular 230; key aspects of securing client information; and practice management. Topics discussed include: PTIN updates; legislative updates; IRS voluntary Annual Filing Season Program; CTEC updates; power of attorney; Office of Professional Responsibility (OPR); due diligence; reasonable basis; conflicts of interest; written advice; negotiation of taxpayer checks; privileged or confidential information; safeguarding taxpayer data; client records; solicitation; FBAR compliance; and much more.

Upon completion of this two-hour course, you will:

  • Recall the current rules on the use of e-signatures for disclosure authorizations
  • Determine a tax practitioner’s responsibilities upon receiving a request for information from the IRS
  • Identify what is considered authority when determining the tax treatment of an item
  • Recall the OPR’s position on how tax practitioners should handle the possibility that a tax return could be audited
  • Recall the tax practitioner’s obligations regarding FBAR compliance
  • Recall when there needs to be a mandatory referral to the OPR

Designation CPE Hours
EA and CRTP (CTEC) 2 Ethics

Course level: Basic
No advanced preparation is required.

Renewal Cycle for Enrolled Agents
Social Security number or tax identification number ends in: Must apply for renewal between: Renewal will be effective:
0, 1, 2, or 3 November 1, 2021
and
January 31, 2022
April 1, 2022
4, 5, or 6 November 1, 2022
and
January 31, 2023
April 1, 2023
7, 8, or 9 November 1, 2020
and
January 31, 2021
April 1, 2021

Want to order by phone? Call us at: (714) 776-7850


This self-study is designed to meet the requirements for the specified number of hours of continuing education. This self-study has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasury’s Circular No. 230 (Provider No. CRA7E) and the California Tax Education Council. This does not constitute an endorsement by these groups. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at 714-776-7850. There are no prerequisites required. Spidell Publishing, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or phone at 877-850-2832, or on the internet at www.CTEC.org.

Spidell Hours

EA
Ethics 2
CRTP
Ethics 2

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