Ethics for Enrolled Agents
Professionals such as Enrolled Agents are required to make ethical decisions daily when performing the duties of their practice. Ethical decisions are influenced by many different factors, such as culture, motivation, power, and others. This training course will describe some of the ethical considerations that influence the decision-making process through the lens of Circular 230
Learning Objectives:
Upon successful completion of this course, participants will be able to:
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• Recognize exactly what information must be provided a duly authorized officer or employee of the Internal Revenue Service
• Define the rules against working with disbarred practitioners or government employees.
• Recognize when and how a contingent fee may be charged
• Identify the rules for soliciting new business and advertising your practice.
• Locate the actions that can be defined as either incompetence or disreputable conduct.
• Define how a proceeding will start against a practitioner.
Course Number:
CC21
NASBA Field of Study:
Ethics
Level:
Intermediate
Author/Instructor:
Colten Christensen
Publication Date:
February 2023
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
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