2 Credit HoursEthics
Ethics for Tax Professionals
Explore the ethical obligations of tax practitioners through real-world case studies. Covers Circular 230 requirements, conflicts of interest, due diligence standards, and the political economy of tax advice. Mandatory 2 hours for Enrolled Agents.
Topics Covered
- Circular 230 duties and penalties
- Conflicts of interest in tax practice
- Due diligence under Section 6694
- Whistleblower provisions
- The political economy of tax advice
- Case studies: real practitioner disciplinary actions
Exam Requirements
Review Questions
6
Throughout the course material
Final Exam Questions
10
Multiple choice, 4 options each
Passing Score
70%
Minimum requirement
Time Limit
1 Year
Self-paced from enrollment
Certificate of Completion
Upon passing the final exam, you will receive a certificate including all required fields:
- Provider name
- Program name
- Program number (upon approval)
- Program dates
- Credit hours awarded
- Instructor signature
- Your name
- Unique certificate number