Course Description

This course will take ethical tax issues and turn it into a more-interactive event, with real-life stories of practitioners who have run afoul of Circular 230. These stories will be interspersed with complete coverage of Circular 230 from Subpart A through Subpart E.

NOTE - This is a Video Self-Study Course

Learning Objectives

Upon successful completion of this course participant should be able to be complete the following objectives:

• Identify what Circular 230
• Identify who is subject to Circular 230
• Understand the disciplinary sanctions under Circular 230
• Understand who needs a PTIN
• Identify other penalties preparers could be subject to

CPE Credits: 2 CPE for CPAs and EAs

Level: Basic

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: March 20, 2023