Circular 230 And Beyond - IRS Ethical Standards

  • Accountant
  • AFSP
  • CPA (US)
  • EA
  • ORTP
  • MRTP
  • CFIRS
  • CWS

Published: March, 2020

Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Overview

  • Main outline of Circular 230
    3 mins
  • Who Can Practice Before the IRS?
    23 mins
  • Practitioner Definition
    24 mins
  • Who Has Any Rights At All? - Form 2848
    27 mins
  • Representation Outside the United States
    34 mins
  • Failure to Meet Requirements -CPAs, EAs
    41 mins
  • Diligence as to Accuracy-Sec. 10.22
    69 mins
  • Conflicts –Married Couples, Preparer
    86 mins
  • Secure Your Client Records
    89 mins

Course Description

Although the IRS has not updated Circular 230 in over half a decade, it is still the foundation for the ethical standards of tax professionals. Circular is meant to insure that practitioners are fit to practice before the IRS. Learn the Rules that practitioners must be aware of as they work with clients and represent clients before the IRS in any tax issues. It is critical to know how these changes will set new standards for quality tax practice and how those standards will be enforced by the IRS.

This course covers the current rules for powers of attorney, information access, IRS interactions, client privacy issues, and guidelines for professional advertising.

Topics Covered

    • Overview of Circular 230
    • Filling in the missing updates
    • Annual Filing Season Program requirements (AFSP)
    • Interacting with OPR
    • Brief Glossary
    • Practitioners re: POA: Limitations, Special Rules, and No Longer Eligible
    • Advertising and Fees

This is designed for tax practitioners who want to learn to interact with clients professionally, avoid potential conflicts of interest issues between clients or between themselves and clients, to learn more about their rights and responsibilities with respect to powers of attorney and IRS representation.

Learning Objectives

  • To identify IRS representation and privacy issues
  • To identify who may represent an individual or entity before personnel of the IRS
  • To understand how to use the AFSP when you are not an EA, CPA or Attorney
  • To identify what an unenrolled preparer may do
  • To understand continuing education and record retention requirements

Recommended For

  • This continuing education webinar is recommended for IRS Regulatory Ethics for all CPA and Tax professionals engaged in the field of Taxation

Who Should Attend?

  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Enrolled Agent
  • Entrepreneurial CPA

Course Qualification

Webinar Qualifies For

  • 2 CE Credit of Ethics for Enrolled Agents (EA) (Approval No. GEHNZ-E-00125-20-S)
  • 2 CPE Credit for Certified Public Accountants (CPA-US)
  • 2 CE Credit of Taxes for Annual Filing Season Program (AFSP)
  • 2 CE Credit of Federal Tax Related Matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-E-00125-20-S)
  • 2 CE Credit of Federal Tax Related Matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-E-00125-20-S)
  • 2 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 2 CE Credit for Certified Wealth Strategist (CWS)
  • 2 General Credit for Accountant/Bookeeper

Additional details

  • Course Level :
    Basic
  • Credits :
    2
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
    None
  • Advance Preparation :
    None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Presenter

About Presenter

Eva Rosenberg, EA, MBA

Owner, TaxMama.com

Eva Rosenberg, EA, Your TaxMama® has been teaching Enrolled Agents exam review courses off and on since developing the program for UCLA Extension over 25 years ago.

Eva has a B.A. in Accounting and an M.B.A. in International Business. Your TaxMama® has been a TaxWatch columnist for Dow Jones' www.MarketWatch.com and author of award-winning best-sellers, including Small Business Taxes Made Easy. and Deduct Everything! You can hear her on various radio stations around the country on a regular basis.  

As a speaker, TaxMama® is popular with both tax professionals and taxpayers. You can find her at www.TaxMama.com where you can subscribe to her free podcast. TaxMama is also the moderator of the U.S. Tax Court Group at LinkedIn and invites you to join.

About Company

TaxMama.com

taxmama.com

For the tax community, our mission is to educate tax professionals to be skilled, ethical and profitable in their chosen area of tax preparation and representation.  We do this with courses, books, and newsletters.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
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  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

Ratings and Review

4.7

21 Ratings

Excellent

15

Very Good

6

Average

0

Poor

0

Terrible

0

RC

Robert Crosby, EA

Apr 11th, 2020

Excellent and interesting presentation by a knowledgeable and skilled presenter.

LC

Leonardo Carmona, EA

Dec 26th, 2021

Very effective training course and very well paused.

WD

William Deloach, EA

May 9th, 2020

very reliable and covered the important parts of 230

PS

Patti Snow, EA

Dec 21st, 2020

very informative Easy to listen and follow

LS

Layton Smith, EA

Dec 28th, 2020

Great Class

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