Ethics (2024)
Includes 11 Real World Scenarios Tax Practitioners Encounter - Recorded 11/14/24 (Reviewed 9/15/25)
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-00280-24-S
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
(Compass Tax Educators is approved by NASBA as a CPE provider and is approved in Texas as a CPE provider but is not approved as a CPE provider by any other 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.)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Approved Regulatory Ethics (NASBA); Ethics (IRS)
Instructors: Sherrill Trovato, EA, MBA, MST, USTCP and Francis X. Degen, EA, USTCP Learn more about our instructors here.
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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, education and complaint policies.
