The BestCPE ethics course satisfies the annual ethics requirement issued by the Director of Practice and has been approved as CE by the IRS.
Description of BestCPE ethics course
Focused course on tax practice regulations relating to:
- What does "practice before the IRS" mean
- Furnishing information to the IRS
- Verification of taxpayer provided information
- Setting fees
- Marketing a tax practice
Our ethics course, just like all our other courses, include a Review Exam and a Final Exam. You do not have to pass the Review Exam, and it does provide a good review of "real life" ethical questions an EA or tax preparer might encounter.
Can I retake the ethics course each year?
We offer an ethics course with the same or similar title every year to satisfy your Enrolled Agent ethics course requirement, but each revision of the course receives a unique course number. While our ethics courses generally cover the same background material each year, the content and exam questions will vary somewhat year to year. The IRS intends for all tax professionals to review the ethics regulations on an annual basis. In our course system, the course gets a new course number each year.
Description of ethics requirement:
The following excerpt is taken from the IRS Guidance on Continuing Professional Education for Enrolled Agents FAQs:
Q. If I take more than 2 hours of ethics courses in a year, does it count for the following year ethics requirement?
A. No. Section 10.6(e)(2)(ii) requires - A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed in each year of an enrollment cycle.
Q. I'm trying to find information about what ethics courses qualify for the 2 hours requirement for my renewal?
A. The ethics course should be designed for the tax professional and cover ethical issues that arise in a tax practice. For example, courses that review Treasury Circular 230 would qualify.
Q. If I obtain excess hours in ethics and/or federal tax law updates, can those hours be counted toward my federal tax law requirement?
A. Only excess hours in federal tax law updates can be counted toward the federal tax law requirement. Excess hours in ethics and federal tax law cannot be counted toward other categories.
The following is an excerpt from the current Circular 230, which was last revised 08/2014: