Circular 230 Selected Topics


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:
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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