Delivery: Text Based
Credit Hours: 2
Field of Study: Ethics
Approval: IRS, CTEC
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.