Tax Ethics and Circular 230 (Completed)

Date: Friday, March 19, 2021
Instructor: Jennifer Kowal
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 Federal Tax Law for CTEC

A variety of rules place ethical constraints on the advice that tax practitioners can give clients. This webinar covers statutory, regulatory and ethical standards governing those who practice in the tax field, emphasizing current issues in the application of the rules of professional conduct, Circular 230 (governing those admitted to practice before the Internal Revenue Service), and provisions of the Internal Revenue Code and the Treasury Regulations governing return preparers.

Who Should Attend
Tax practitioners at all levels who advise clients on tax positions.

Topics Covered

  • Circular 230
  • Rules of professional conduct applying to tax professionals
  • Preparer penalty rules

Learning Objectives

  • Recognize who is a preparer for the preparer penalty rules and what penalties may apply to tax return preparers
  • Describe the requirements of Circular 230 and what is a covered opinion
  • Discuss intersection of state professional conduct rules and IRS Office of Professional Responsibility rules
  • Identify common ethical pitfalls arising in tax practice


Instructional Method
Group: Internet-based

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites

Advance Preparation

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