This course examines and addresses the conduct standards within Circular 230. The instructor will present topics on rules governing authority to practice, fees and solicitation of business, requirements to perform professional duties, dealing with conflicts of interest, and restrictions related to practicing before the Internal Revenue Service (IRS). This course fulfills the Annual Filing Season Program and Enrolled Agent ethics requirement. Case studies and examples will be used throughout the presentation.
***If you are a member please call the Society office (800-922-9672) to register for your free ethics seminar; online registration is not available for this benefit.
Upon completion of this course, the attendee will –
• Explain the process on becoming an Enrolled Agent
• Learn the continuing education requirements for preserving the EA designation
• Determine the requirements to represent and argue a position on a tax return before the IRS
• Educate the attendee on the violations and penalty of mis-representation
• Learn the sanctions including censure, suspension or disbarment
D Barry Iacono and Associates
Number of Hours:
Knowledge of Regulatory Ethics
Number Of Days:
Early Cut Off Date:
EA (2), Maryland Preparer (2)
IRS, State of Maryland