IRS Practice Series: IRS Circular 230 - Professional Responsibility
Date: Tuesday, November 3, 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
As mentioned before, Circular 230 governs practice before the IRS by setting forth mandatory rules of conduct for tax professionals engaging with the IRS on taxpayers’ behalf, primarily attorneys, certified public accountants, and enrolled agents. It establishes standards of competency, diligence, and other ethical behavior, and provides procedures for disciplinary actions in cases of noncompliance, including the requirements for filing, and the rules applicable to, formal proceedings. In this final series, we will delve into the core ethical principles for tax practitioners.
Topics Covered
- Circular 230 Overview
- Standards of Competency, Diligence, and Other Ethical Behavior
- Disciplinary Action Procedures
Learning Objectives
- Understand the purpose of Circular 230 and whom it governs
- Discuss its standards of competency, diligence, and other ethical behavior
- Address procedures for disciplinary action in cases of noncompliance
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
