This course covers selected ethical principles as promulgated in the latest revision of Circular 230 and other applicable IRS guidance.

Learning Objectives

  • Explain the new/updated provisions in the most recent revision of Circular 230.

  • Summarize appropriate Circular 230 provisions applicable to both tax return preparation and representation before the IRS.

  • Apply Circular 230 provisions to scenarios encountered in real life tax situations.

  • Explain how applying ethical principles in tax situations can effectively avoid preparer penalties.

Education Information

IRS Program Number: NMVBP-E-00249-23-S

Length: 100 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

Advanced Preparation: None

Program Level: Intermediate

Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)

Field of Study: NASBA - Approved Regulatory Ethics, IRS - Ethics

Credit Hours: 2 IRS Ethics CE / 2 NASBA-Approved Regulatory Ethics CPE (Compass Tax Educators is approved by NASBA as a CPE provider but is not approved as a CPE provider by any individual state accountancy board. This class focuses on Circular 230 and federal ethics issues only. We recommend you confirm that this course meets the Regulatory Ethics requirements for your state.)

Instructors: Sherrill L. Trovato, EA, MBA, MST, USTCP Click here to learn more about this instructor.

Francis X. Degen, EA, USTCP Click here to learn more about this instructor 

Information can be found quickly by searching keywords in the PowerPoint using the built-in search feature.

Course expires one year after purchase.

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our refund and education policies. 

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