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Ethics and Circular 230

 

 

Course Year: 2013
Course Level: Basic
Prerequisite: None
Advance Preparation: None
Delivery Method: Self-Study

Note: This course is also included in The Essential 1040 course.

CPE Credits Designation Field of Study
IRS * 2 EA Ethics
NASBA 0 CPA N/A
CTEC 2 CRTP Ethics
CFP Board 0 CFP® N/A

 

* NATP will report CPE credits to the IRS for all PTIN holders. CPE is currently not mandatory for RTRPs or RTRP candidates and any option to register or participate in this program is strictly voluntary.

 

Fees: $46 for Members and $56 for Nonmembers

Summary

This course reviews the rules and ethical issues that tax return preparers must follow in practice. Additionally, it distinguishes between an unenrolled tax return preparer’s limited right to practice vs. other Circular 230 practitioners. Finally, the course reviews various penalties that can be assessed on a tax return preparer and how to avoid those penalties.

Objectives
Upon completion of this course, the tax professional will be able to:

  • Obtain a general understanding of ethics as it relates to a tax practice and practice before the IRS under Circular 230.
  • Know the various rules tax return preparers must follow.
  • Gain insight into the various penalties that can be assessed against a tax return preparer and how to avoid them.
  • Analyze due diligence requirements for earned income tax credit (EIC).

For more information regarding refund, complaint and/or program cancellation policies, please contact our Member Services Department at 800.558.3402, ext. 3.

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PO Box 8002, Appleton, WI 54912-8002 Phone: 800.558.3402 Fax: 800.747.0001

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