Enrolled Agent Ethical Standards Practices and Procedures

  • Credits: 3
  • Format: Self-Study eBook
  • Field of Study: Federal Tax Ethics
  • Author/Speaker: Paul Winn
Available Formats:  
Advanced Preparation: None
Experience Level: Overview
Program Prerequisites: Basic Understanding of Ethics
Course ID: EWTFM-E-01922-22-S | 6233-CE-0688
Published Date: Jan 2022


The Internal Revenue Service routinely processes more than 240million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation. 

To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. 

Topics include:

Circular 230 offers substantial guidance by:

  • Setting forth rules relating to the authority to practice before the IRS; and
  • Identifying the duties and restrictions relating to such practice.

This course will examine the principal rules, duties, and restrictions applicable to enrolled agents in their professional activities.

Learning Objectives:

After reading the course material, you will be able to:

  • Recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service;
  • Identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service; and
  • List the duties and restrictions applicable to enrolled agents with respect to:
    • Information to be furnished to the IRS,
    • Dealing with taxpayer omissions, errors, and noncompliance with U.S. revenue laws,
    • The requirement for preparer diligence,
    • Return of client records,
    • The existence of conflicts of interest, and
    • Solicitation of business.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Tax Return Preparers (TRPs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s: