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.