2 Hours Ethics – Circular 230



Product Description

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

  • 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.

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