Analyzing the New Circular 230 and Exploring Everyday Ethics
Date: Tuesday, November 11, 2025
Instructor: A.J. Reynolds
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Ethics for EAs and OTRPs
2 hours Ethics for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
An Analysis of the new Circular 230 will be discussed and reviewed.
“Ethics knows the difference between what you have a right to do and what is RIGHT to do.” - Associate Justice of the Supreme Court of the United States, Potter Stewart
Why Authority matters: Circular 230 Considerations, such as diligence regarding accuracy, standards with respect to tax returns, requirements for written advice, competence, and taking unreasonable positions or willful and reckless conduct.
As a tax professional, protecting client privacy is paramount to maintain trust, confidentiality, complying with our ethical obligations and understanding it is also a legal requirement.
Who Should Attend
All Tax Professionals needing a refresher on due diligence, conflicts of interest, and all ethical aspects of your tax practice.
Topics Covered
- Circular 230 Considerations
- Office Practices and Security
- Data Security Plan
- Substantial Authority
- Form 8867 Due Diligence
- Conflicts of Interest
Learning Objectives
- Explain what Ethics is
- Analyze the new Circular 230
- Make Ethical Decisions
- Analysis of Due Diligence
- Investigate and underrstand Form 8867
- Understand Conflicts of Interest
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
