Putting Ethics Into Practice

2.0 CPE CREDITS

A tax professional’s practice before the IRS is governed by regulations established in Circular 230. Client situations can occasionally give rise to ethical challenges for tax professionals even when they are sincere in their adherence to Circular 230. This self-study course includes a discussion of various client situations and proposes ways to navigate ethical challenges presented by clients.

Last reviewed for accuracy: October 2023

Course Details

This course involves completing a pretest, watching a video, answering quiz questions throughout, and successfully passing an exam with a score of 70% or better. The course includes a set of PDF materials that accompany the presentation.

CPE: This course offers 2.0 CPE credit and is approved by the IRS and NASBA for CPA credit in all states.

Cost: $50

Expiration: Per IRS guidelines, this course expires on 12/31/2026. Students must complete the course and pass the final exam by the expiration date or 1 year from the time of purchase, whichever comes first.

Access Instructions: Upon purchase, students receive a transaction receipt via email that contains instructions to complete the course. Important note: the person purchasing this self-study course must be the same person taking the course and completing the exam. This course performs best utilizing a desktop or laptop computer, not a mobile device.

For questions regarding refunds, registration policies, and resolving concerns, please see our Policies and FAQ.

Course Agenda

Introduction
Conflicts of Interest
Consent to Disclose Information
Challenges with New Clients
1. Inadequate Previous Information
2. New IRS Tax Audit Client
3. Amended Tax Return
Challenges When Entities Are Involved
1. Buying a Business
Inadvertent Client Disclosure
1. Public Setting Data Breach
2. Social Media
Safe Digital Communication of Sensitive Client Data
Summary

Webinar Instructor: Tom O’Saben

Tom O’Saben, EA, was Assistant Director, Professional Education and Outreach, at Tax School from 2019 to 2022, and an instructor for Tax School from 2005 to 2008 and 2011 to 2022. He has presented tax-related instruction for various organizations throughout the country since 2003. Tom has been a tax practitioner since 1991 and earned his bachelor’s degree from Southern Illinois University Edwardsville.

Learning Objectives, Materials, and CPE

Learning Objectives: By taking this self-study course, you will be able to:

Identify sections of Circular 230, Regulations Governing Practice before the Internal Revenue Service, that apply to various client scenarios which mirror those found in everyday tax practice.
Recognize guidance provided by regulatory sources other than Circular 230 for tax practitioners in their daily practice.
Distinguish actions taken with a client that align with Circular 230 guidance from actions that do not align.
Identify penalties imposed on tax practitioners for various ethics violations.
Identify data security strategies that can protect sensitive client data.

CPE Credits (qualifies for IRS): 2.0. Final exam must be passed with a score of 70% or better.
Expiration: Per IRS guidelines, this course expires on 12/31/2026. Students must complete the course and pass the final exam by the expiration date or 1 year from the time of purchase, whichever comes first.
Delivery Method: QAS self-study (online self-study)
Program Level: Overview
Field of Study: Regulatory Ethics
Prerequisite(s): Professional experience preparing federal tax returns.
Materials: Upon purchase, the transaction receipt that is provided via email will contain instructions to access the course materials.
Advance Preparation: None

Please see the CPE FAQ for more information.

Putting Ethics Into Practice

Course Details

Course Agenda

Webinar Instructor: Tom O’Saben

Learning Objectives, Materials, and CPE

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