Course Specifics
CPE Credit: 2 Hours
Course Level: Basic
Prerequisite: None
Advance Preparation: None
Delivery Method: Self-Study
IRS Program Number: UBWMF-E-00354-25-S
CTEC Course Number: 6209-CE-00266
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
Tax Return Preparer Ethical Issues
Who Should Attend?
CPAs*, EAs, CRTPs
Course Description
This course provides an in-depth review of IRS ethical standards as outlined in Treasury Department Circular No. 230. Tax professionals will explore the rules governing practice before the IRS, duties and restrictions, and potential sanctions for violations through real-world scenarios. Participants will learn to identify ethical issues and determine appropriate responses in tax preparation and representation.
Learning Objectives
- Recognize the permitted scope of tax return preparer responsibilities
- Identify the best practices for tax advisors in preparing or assisting in the preparation of a submission to the Internal Revenue Service
- List practitioner duties and restrictions with respect to information to be furnished to the IRS, the practice of law, and dealing with taxpayer omissions, errors, and noncompliance with U.S. revenue laws
- The requirement for preparer diligence as to accuracy such as return of client records, the existence of conflicts of interest, and solicitation of business
- List the various sanctions that may be imposed for a preparer’s failure to comply with applicable conduct rules
Last Modified: 8/1/2025
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