IRS Approved AFSP Courses
2 hours
Certificate CTEC IRS NASBA

Ethics for Tax Practitioners

Course Description
Ethics are the values that govern our decisions and actions. Some companies have clearly defined written codes of principles for determining the difference between good and bad behavior. Good ethics boils down to knowing the difference between right and wrong and choosing to do what is right. This course will explore the definition of ethics in the eyes of the Internal Revenue Service, as well as the important covenants contained in Treasury Circular 230, which governs practice before the IRS. Additionally, this course will discuss the various penalties and sanctions available for violation of the rules by individuals allowed to practice.

Learning Objectives
After completing this course, you will be able to:

  • Explain the role of ethics in the tax preparation industry'
  • Explain the IRS rules as outlined in Circular 230
  • Identify common ethical violations and penalties
  • Discuss procedures that promote compliance with ethical guidelines

Duration: 100 minutes
Who Should Attend: All tax practitioners advising individual and business clients
Course Level: Basic
Prerequisite: None
Advance Preparation: None
Delivery Method: Self Study - Internet Based
IRS CE: UBWMF-E-00235-21-S
CTEC: 6209-CE-0074
NASBA*: 116347

*This course qualifies as NASBA Regulatory Ethics. In some states, NASBA ethics courses do not apply to the state ethics requirement. If you are a CPA, please verify your state requirements before taking this course.

Last Modified: 04/27/2021