EA Ethics Courses
FunCPE ethics courses approved by the IRS
Description of FunCPE ethics courses
Focused courses on tax practice regulations relating to:
- What does “practice before the IRS” mean
- Furnishing information to the IRS
- Verification of taxpayer provided information
- Setting fees
- Marketing a tax practice
Our ethics courses, just like all our other courses, include Review Questions and a Final Exam. The Review Questions are not graded and provide examples of “real life” ethical questions an EA or tax preparer might encounter.
Can I retake the ethics course each year?
We offer ethics courses with the same or similar title every year to satisfy your Enrolled Agent ethics course requirement, but each revision of the course receives an updated course number.
While our ethics courses generally cover the same background material each year, the content and exam questions will vary somewhat year to year.
The IRS intends for all tax professionals to review the ethics regulations on an annual basis. Most EA ethics CE courses cover the regulations in the Circular 230, and the Circular 230 has historically only changed every 10 years or so.
Description of ethics requirement
The following excert is taken from the IRS Guidance on Continuing Professional Education for Enrolled Agents FAQs:
Q. If I take more than 2 hours of ethics courses in a year, does it count for the following year ethics requirement?
A. No. Section 10.6(e)(2)(ii) requires – A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed in each year of an enrollment cycle.
Q. I’m trying to find information about what ethics courses qualify for the 2 hours requirement for my renewal?
A. The ethics course should be designed for the tax professional and cover ethical issues that arise in a tax practice. For example, courses that review Treasury Circular 230 would qualify.
Q. If I obtain excess hours in ethics and/or federal tax law updates, can those hours be counted toward my federal tax law requirement?
A. Only excess hours in federal tax law updates can be counted toward the federal tax law requirement. Excess hours in ethics and federal tax law cannot be counted toward other categories.
Excerpt from the current Circular 230
Last revised August 2011