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Study guide for Ethics for EAs & Tax Preparers

The study guide is provided to guide you through the course material in a step by step format.

Reading assignments are for "Ethics for Enrolled Agents."

1) Introduction

Reading Assignment: Definitions <<>> Review Question: #1

The learning objectives for this lesson are to gain an understanding of:

2)  Information to be furnished

Reading Assignment: Chapter I <<>> Review Question: # 2

The learning objectives for this lesson are to gain an understanding of:

3)  Accuracy of information

Reading Assignment: Chapters II to III  <<>> Review Question: # 3

The learning objectives for this lesson are to gain an understanding of:

4)  Prompt disposition of pending matters

Reading Assignment: Chapter IV <<>> Review Questions: none

The learning objectives for this lesson are to gain an understanding of:

5)  Assistance from or to disbarred or suspended persons & former IRS employees

Reading Assignment: Chapter V <<>> Review Questions: none

The learning objectives for this lesson are to gain an understanding of restrictions concerning accepting assistance from:

6)  Practice by former government employees and their associates

Reading Assignment: Chapter VI <<>> Review Questions: none

The learning objectives for this lesson are to gain an understanding of:

7)  Notaries

Reading Assignment: Chapter VII <<>>Review Question:none

The learning objectives for this lesson are to gain an understanding of:

8)  Fees

Reading Assignment: Chapter VIII <<>> Review Question: # 4

The learning objectives for this lesson are to gain an understanding of:

 

9)  Return of client's records

Reading Assignment: Chapter IX  <<>>Review Question: # 5

The learning objectives for this lesson are to gain an understanding of:

 

10)  Conflicting interests

Reading Assignment:  Chapter X <<>>Review Question: # 6

The learning objectives for this lesson are to gain an understanding of:

11)  Solicitation

Reading Assignment:  Chapter XI <<>>Review Questions: # 7-9

The learning objectives for this lesson are to gain an understanding of:

12)  Negotiation of taxpayer checks

Reading Assignment:  Chapter XII <<>>Review Questions: none

The learning objectives for this lesson are to gain an understanding of:

13)  Practice of law

Reading Assignment:  Chapter XIII <<>>Review Questions: none

The learning objectives for this lesson are to gain an understanding of:

14)  Best practices for tax advisors

Reading Assignment:  Chapter XIV <<>>Review Questions: # 10

The learning objectives for this lesson are to gain an understanding of best practices such as:

15)  Standards with respect to tax returns and documents, affidavits and other papers

Reading Assignment:  Chapter XV <<>>Review Questions: none

The learning objectives for this lesson are to gain an understanding of what is considered willful, reckless or gross incompetence with respect to:

16)  Requirements for covered opinions

Reading Assignment:  Chapter XVI <<>>Review Questions: none

The learning objectives for this lesson are to gain an understanding of the following aspects of a covered opinion:

17)  Procedures to ensure compliance

Reading Assignment:  Chapter XVII <<>>Review Questions: none

The learning objectives for this lesson are to gain an understanding of procedures that must be in place to ensure compliance with Circular 230 requirements pertaining to:

18)  Requirements for other written advice

Reading Assignment:  Chapter XVIII <<>>Review Questions: none

The learning objectives for this lesson are to gain an understanding of: