Circular 230 Ethics: An Ethics Course for EAs and CRTPs (2026/27)
Author: Spidell Publishing, LLC
Electronic version only
This course is a comprehensive overview of taxation ethical standards contained in Circular 230 that are relevant to working in today’s tax practice. Subject matter includes: proposed Circular 230 regulations; Office of Professional Responsibility and its relevance to tax professionals; Statement on Standards for Tax Services (SSTS) update; responsibilities when practicing before the IRS, including fees, client records, conflicts of interest, advertising, taxpayer checks, etc.; incompetence, disreputable conduct, and Subpart C; and much more.
Upon completion of this two-hour course, you will:
Determine when a practitioner may in good faith rely on information furnished by a client- Recall the circumstances under which a practitioner may use a taxpayer’s estimates
- Identify what distinguishes misconduct from simple negligence
- Recall the differences between substantial authority and the more-likely-than-not standard
- Identify restrictions under Circular 230 on a practitioner who is also a notary
| Designation | CPE Hours |
|---|---|
| EA and CRTP (CTEC) | 2 Ethics |
Course level: Basic
No advanced preparation is required.
Want to order by phone? Call us at: (800) 277-2257
This self-study is designed to meet the requirements for the specified number of hours of continuing education. This self-study has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasury’s Circular No. 230 (Provider No. CRA7E) and the California Tax Education Council. This does not constitute an endorsement by these groups. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. Spidell Publishing, LLC has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or phone at 877-850-2832, or on the internet at www.CTEC.org.
