Description:
Enrolled Agents have the right to practice before the IRS and represent tax clients. As such, EAs need to understand the rules and regulations governing the profession, as discussed in Treasury Department Circular 230. This course is designed to help Enrolled Agents fulfill their 2 CPE ethics requirement.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Author: Delta Publishing

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Publication Date: 03/02/2021

Technical Details:

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Objectives:
1. Recognize the Internal Revenue Service Requirements in Circular 230.
2. Identify requirements for Enrolled Agents.
3. Recognize fraud schemes identified by the IRS.

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NASBA: Yes

QAS: Yes

CPA: Not suitable for CPAs

IRS: Enrolled Agents Program Number 263UK-E-00233-21-S

Profession Identifiers : EA