Ethics for Enrolled Agents
An enrolled agent (EA) is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. As such enrolled agents are bound by rules of professional conduct issued by the Treasury Department, the IRS, as well as Federal law. Additionally, EA’s continuously seek to represent the profession with fair-mindedness and integrity. A solid understanding of ethical standards lies at the heart of this approach. In this 2-hour regulatory ethics course developed for enrolled agents, we’ll cover many of these elements, including:
  • A discussion of ethics and morality.
  • An understanding of the requirements for practice before the IRS including requirements to become an enrolled agent.
  • A discussion of tax practitioner responsibilities and rules of professional conduct.
  • A brief overview of social media and possible impacts this has on tax preparers.
  • A review of rules and laws which apply to government employees and EA’s.


Course Publication Date: January 05, 2021

This course is available with NO ADDITIONAL FEE if you have an active all access membership or can be purchased for $29.00!

Author:Frank Castillo CPA
Course No:ETH-EAETHIC-10410
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Regulatory Ethics
  
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Learning Objectives
  • Recall various ethical principles and values used by individuals when making decisions.
  • Recall the requirements to become and maintain enrolled agent status with the IRS.
  • Recall various forms of disciplinary sanctions issued by the Office of Professional Responsibility (OPR).
  • Identify activities that enrolled agents may engage in when faced with an OPR sanction.
  • Identify duties and restrictions relating to practice before the Internal Revenue Service.
  • Identify steps enrolled agents should take when utilizing social media in order to mitigate potential risk and adhere to professional ethical standards.
  • Recall rules and restrictions applicable to former government employees and enrolled agents.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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