IRS Practice Series: Conflicts of Interest
Date: Tuesday, October 27, 2026
Instructor: Susan Harper
| 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
Circular 230 establishes mandatory rules of conduct for tax practitioners, covering a range of professional responsibilities and restrictions. Its key requirements include due diligence, prompt return of client records, conflict of interest avoidance, and more.
In this series, we will discuss conflict of interest where practitioners must not represent a client if it creates a conflict of interest with another client. Learn how to avoid a conflict of interest and what to do when a conflict arises. Also, recognize that the Office of Professional Responsibility can impose sanctions on practitioners who violate the regulation within Circular 230.
Topics Covered
- Key Requirements of Circular 230
- Conflict of Interest Defined and More
- Office of Professional Responsibility Sanctions
Learning Objectives
- Recognize Circular 230’s key requirements particularly conflicts of interest (avoiding them)
- Learn how to avoid conflicts of interest and what to do when conflicts arise
- Understand that the Office of Professional Responsibility can impose sanctions on those who violate regulations
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
