Webcpe

Course Information

Course No: 373119

Course Name: Ethical Standards for Enrolled Agents

Field of Study: IRS Ethics

Course Description:

Learning objectives: After completing this section, you should be able to:

Identify �practice before the Internal Revenue Service�.
Recognize the general scope of permitted enrolled agent practice responsibilities.
List the categories of individuals permitted to practice before the IRS.
Identify the extent of practice privileges.
List the types of conduct considered disreputable.
List the monetary and non-monetary sanctions that may be imposed by the Office of Professional Responsibility on an enrolled agent for engaging in sanctionable acts.
Identify the defining characteristics of a frivolous submission.
Recognize the badges of fraud.
Recognize the specific duties and restrictions imposed on an enrolled agent�s practice before the IRS
Describe the enrolled agent renewal cycle
List the continuing education requirements applicable to enrolled agents
Understand the Internal Revenue Service PTIN requirements

Course Material: Online Material

Program level: Overview

Prerequisites: None

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits: 2.0

Final examination expiration date: The program participant will have one year from the date of purchase to complete the course and final examination.

Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.