Delivery: Text Based
Instructor: WiseGuides
Credit Hours: 2
Field of Study: Ethics
Approval: IRS, CTEC
Course Description:
Upon completion of this course, Circular 230 Selected Topics, you will receive two (2) IRS ethics
continuing education (CE) credits.
 As this is only a two (2) CE credit hour course, selected topics from Circular 230 will be
addressed.

• This course is updated every year and as such may be retaken by practitioners to satisfy their
• annual two (2) CE credit hours of IRS practice ethics each calendar year. It serves as a basic level
• or refresher IRS ethics course.
• Practitioners are encouraged to become familiar with the latest version of Circular 230
• (although dated June 2014, it remains the "current" version as of May 1, 2018), which you will find at: https://www.irs.gov/pub/irs-pdf/pcir230.pdf
• After completing this 2-CE hour online self-study course, you will be able to:
• Identify components of the "voluntary" IRS Annual Filing Season Program.
• Identify who may practice before the IRS in a limited capacity.
• Identify certain acts that preparers have a duty to perform as outlined in Circular 230, including
• e-filing requirements.
• Identify conduct that may subject a preparer to disciplinary action, disbarment, or suspension from practice as outlined in Circular 230.
• Identify collection procedures pertaining to nonpayment of the Affordable Care Act's Shared
• Responsibility Payment.