Circular 230 Ethics: An Ethics Course for EAs and CRTPs


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Circular 230 Ethics: An Ethics Course for EAs and CRTPs

Author: Jennifer MacMillan, EA

This course provides a comprehensive overview of the ethical standards contained in Treasury Circular 230, as well as practice scenarios that are relevant to working in today’s tax practice. Topics addressed include: IRS Annual Filing Season Program (AFSP); powers of attorney; due diligence; written advice; conflicts of interest; handling requests of information from the IRS; privileged communications; disclosure; solicitation; disreputable conduct, and much more.

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

  • Recall the necessary procedures for dealing with a lost power of attorney
  • Determine when a mandatory referral of a tax practitioner to the Office of Professional Responsibility is necessary
  • Recall the OPR’s position on how tax practitioners should handle the possibility that a tax return could be audited
  • Identify the requirements of a tax firm’s compliance obligations
  • Determine when an authorization document for disclosure of information must be signed by the client
  • Recall a tax practitioner’s obligations regarding the return of client records

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, 2018
January 31, 2019
April 1, 2019
4, 5, or 6 November 1, 2019
January 31, 2020
April 1, 2020
7, 8, or 9 November 1, 2020
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

Spidell Hours

Ethics 2
Ethics 2


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