December 19, 2025


Vendor Webinar


2.2 CPE

Treasury Circular 230 for EAs and Other Tax Preparers

December 19, 2025
Vendor Webinar
2.2 CPE

Treasury Circular 230 for EAs and Other Tax Preparers

Learning Objectives

  • Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency and proper administration of the tax law.
  • Understand the practitioner’s obligations to disclose certain client information when representing them against the IRS.
  • Understand the provisions of Treasury Circular 230, the IRC and common law as it pertains to tax practitioners.
  • Know the IRS requirements before an individual may file returns on behalf of others as a preparer.

Major Topics

  • Circular 230
  • Conflicts of interest
  •  Loving case
  • RTRP
  • Other Ethical Issues 
  • Fees
  • Qualifying continuing education

CPE Credits Available

2.2 CPE
2.2
Taxation

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

Enrolled agents, tax practitioners, and other tax preparers.

Provider

ACPEN

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