2 hoursCertificate CTEC IRS NASBA
Tax Return Preparer Responsibilities
This course covers the various rules, regulations, standards, and penalties that professional tax preparers need to know. In addition, the course serves as a foundation for understanding common taxpayer issues and resolution methods.
Upon completion of this course the reader will be able to:
- Recall the various preparer requirements (PTIN, signatures, recordkeeping, etc.)
- Clarify the difference between a tax return preparer and an enrolled agent
- Identify the preparer’s role in safeguarding taxpayer information
- Recall the various penalties the IRS may assess upon a tax preparer
Field of Study: Ethics
Course Level: Basic
Delivery Method: Self-Study
CE Hours: 2
IRS CE: UBWMF-E-00234-21-S
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one-year deadline.
Last Modified: 04/27/2021