Enrolled Agent Ethical Standards - Practices and Procedures

This course examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service. Revision Date: April 2024
$32.00
  

Prerequisites

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

This course examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service.” In addition, it addresses enrolled agent duties and restrictions with respect to various issues, including:

  • Solicitation of business,
  • Requirement to perform professional duties with due diligence,
  • Dealing with conflicts of interest,
  • Provision of written advice,
  • Obtaining continuing education,
  • Tax shelters,
  • Obtaining and renewing a PTIN, and
  • Various other requirements.

The ethical rules governing these issues, as identified in Treasury Circular 230, are discussed. A final examination covering the course material is administered.

CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
NASBA 2 QAS Self-Study Ethics N/A 103137
CTEC 2/0 Self-Study Ethics 3038-CE-0338 3038
IRS 2 Self-Study Ethics FQTGU-E-00652-24-S FQTGU
Texas State Board of Accountancy 2 Self-Study Ethics 100346 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study (Non-Interactive) Ethics N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision April 2024
Course Expiration The CPE portion of this course expires one year from date of purchase
DrakeCPE Course Policies and CPE Affiliations