Course Specifics
CPE Credit: 2 Hours
Field of Study: Ethics
Course Level: Basic
Prerequisite: None
Advance Preparation: None
Delivery Method: Self-Study
IRS Program Number: UBWMF-E-00338-25-S
CTEC Course Number: 6209-CE-00250
NASBA Sponsor ID: 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.
100 Minutes
Ethics for Tax Practitioners
Who Should Attend?
CPAs*, EAs, CRTPs
Course Description
This course explores the IRS’s definition of ethics and the key principles outlined in Treasury Circular 230, which governs practice before the IRS. Participants will gain an understanding of ethical responsibilities, including rules of conduct and the penalties for violations. Ideal for tax professionals seeking to align their practice with IRS ethical standards.
Learning Objectives
- 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
Last Modified: 8/1/2025
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