IRS Approved AFSP Courses
2 hours
Certificate CTEC IRS NASBA

Tax Return Preparer Responsibilities

Course Description

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.

Learning Objectives:

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
Prerequisite: None
Delivery Method: Self-Study
CE Hours: 2
IRS CE: UBWMF-E-00234-21-S
CTEC: 6209-CE-0140
NASBA: 116347

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: 11/20/2020