Ethics Checklist for Tax Practitioners (Sold Out)

Author: Annette Nellen

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. 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, professional rules of conduct, Internal Revenue Code compliance rules, and taxpayer and preparer penalties all combine into a lot of information for practitioners to be familiar with. This course explains key rules of conduct relevant to tax practitioners, as well as the most commonly encountered federal tax penalty provisions, in the form of a checklist to help ensure ethical compliance in all aspects of one's tax practice. The checklist approach will help you see which rules are relevant in the various day-to-day activities in which practitioners engage and how to be compliant.

Examples of commonly encountered ethical dilemmas and how to address them, how to identify and deal with client expectations, and tips for avoiding problems will be covered in the explanation of the ethics checklist. In addition, selected current developments from the courts, Congress, and IRS including the IRS Office of Professional Responsibility (OPR) will be presented.

Publication Date: September 2025

Designed For
Enrolled Agents, CPAs, and other practitioners looking to either meet their professional ethics continuing education requirements or for an opportunity to review rules of conduct relevant to tax practice.

Topics Covered

• Ethics Review
• 7-Part Ethics Checklist for Tax Practitioners
• What Interview Question Do You Suggest to Gauge Ethical Foundation?
• Wrapping up Proposed Changes to Circular 230 (12/24) Review of Checklist Uses of the Checklists

Learning Objectives

• Recognize key rules of conduct relevant to tax practice and how to be compliant
• Describe actions to implement to best ensure that rules of conduct are followed
• Explain how to apply a 7-part checklist to reduce the likelihood of having a penalty assessment or violation of rules of conduct
• Identify the section of the ethics checklist that addresses matters of confidentiality and client privacy
• Identify the second highest level in the standards ordering

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None