This ethics class qualifies for the IRS ethics requirements for both Enrolled Agents and Annual Filing Season Program participants. CPAs need to check with their state as it may or may not meet ethics requirements for CPAs (states vary on this). We will explore the ethics related to tax returns. Covered topics include circular 230, preparer
penalties, disclosure requirements, and case scenarios. Successful completion of this module will award 2 CE units.

Prerequisites: none

Advanced preparation required: none

● Five Levels of Standards in Preparing a Tax Return
● Understand the importance of Circular 230
● Circular 230 §10.34
● IRC §6694 , §6662(d)
● Regulation §1.6662-4
● Regulation §1.6662-3
● Disclosure / Form 8275

IRS Program Number: RUSSH-E-00058-21-O
Ethics 2021
Category: Ethics
Hours: 2
Delivery Method: Online
Target Audience: Enrolled Agents, Other Tax Return Preparers
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