January 14, 2026

Webinar

2.2 CPE Credits

Treasury Circular 230 for EAs and Other Tax Preparers

January 14, 2026
Webinar
2.2 CPE Credits

Treasury Circular 230 for EAs and Other Tax Preparers

  • Instructor

    Allison
    McLeod

Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers.  In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers.  The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency.  Also included will be case studies illustrating dilemmas faced by tax practitioners.  

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
 

Learning Objectives

  • Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency and proper administration of the tax law.
  • Understand the practitioner’s obligations to disclose certain client information when representing them against the IRS.
  • Understand the provisions of Treasury Circular 230, the IRC and common law as it pertains to tax practitioners.
  • Know the IRS requirements before an individual may file returns on behalf of others as a preparer.

Major Topics

  • Circular 230
  • Conflicts of interest
  •  Loving case
  • RTRP
  • Other Ethical Issues 
  • Fees
  • Qualifying continuing education

CPE Credits Available

2.2 CPE Credits
2.2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Taxes

Advanced Preparation

None

Intended Audience

Enrolled agents, tax practitioners, and other tax preparers.  

Provider

ACPEN

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