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-00355-25-S
CTEC Course Number: 6209-CE-00267
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 Responsibilities
Course Description
This course covers the various rules, regulations, standards, and penalities that professional tax preparers need to know. In addition, the course serves as a foundation for understanding common taxpayer issues and resolution methods.
Learning Objectives
- Recall the various preparer requirements (PTIN, signatures, recordkeeping, etc.)
- Clarify the difference between a tax return preparer and an enrolled agent
- Identify the preparer’s role in safeguarding taxpayer information
- Recall the various penalties the IRS may assess upon a tax preparer
Last Modified: 8/1/2025
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