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4 CPE hours

Course No. 900110 | View study guide / outline

Text: Treasury Department Circular No. 230 (free download) 48 pages

Format: Interactive self-study | 50-minute hour credit

Subject classification: Ethics

Exam questions: Review - 20 | Final - 20

Prerequisites: None

Advance preparation: None

Course level: Overview

Course last updated: January 7, 2010

Learning objectives:

-- Review ethical considerations, as well as rules and regulations that apply to practitioners enrolled to practice before the Internal Revenue Service.

Note: This course will satisfy the 2 hour Ethics CPE requirement, and the additional 2 hours will count towards the general annual CPE requirement.

Our "Ethics for Enrolled Agents" is updated annually. The course number changes each year and the new course number can be retaken each year to meet the annual ethics requirement.

Note to CPAs: This course will not satisy a CPA ethics requirement if it is state specific. For example, Texas CPAs must take a Texas ethics course, from an registered ethics sponsor. Many states do not require state specific ethics, in which case this course would be accepted.