Study Guide - Ethics for Enrolled Agents

The study guide is provided to guide you through the course material in a step by step format.

Ethics for Enrolled Agents is a course designed to meet the ethics continuing education requirements for Enrolled Agents.  This ethics course is NOT acceptable for the ethics requirements for CPAs.

Course material is an online PDF document available immediately upon purchase.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Online study and exam

Section 1. Rules governing authority to practice

The learning objectives for this lesson are to gain an understanding of:

  • Who is the Director of Practice
  • Definitions
  • Who may practice
  • Eligibility for enrollment
  • Application for enrollment
  • Representing oneself, participating in rulemaking, limited practice, special appearances and return preparation

Section 2. Duties and restrictions relating to practice before the IRS

The learning objectives for this lesson are to gain an understanding of:

  • Information to be furnished
  • Knowledge of client's omission
  • Diligence as to accuracy
  • Prompt disposition of pending matters
  • Assistance from or to disbarred or suspended persons and former IRS employees
  • Practice by former government employees, their partners and their associates
  • Notaries
  • Fees
  • Return of client's records
  • Conflicting interests
  • Solicitation
  • Negotiation of taxpayer checks
  • Practice of law
  • Standards for advising with respect to tax return positions and for preparing or signing returns

Section 3. Sanctions for violation of the regulations

The learning objectives for this lesson are to gain an understanding of:

  • Sanctions
  • Incompetence and disreputable conduct
  • Violation of regulations
  • Receipt of information concerning practitioner

Section 4. Rules applicable to disciplinary proceedings

The learning objectives for this lesson are to gain an understanding of:

  • Institution of proceeding
  • Conferences
  • Contents of complaint
  • Service of complaint; service and filing of other papers
  • Answer; default
  • Supplemental charges
  • Reply to answer
  • Proof; variance; amendment of pleadings
  • Motions and requests
  • Representation; ex parte communication
  • Administrative law judge
  • Hearings
  • Evidence
  • Depositions
  • Transcript
  • Proposed findings and conclusions
  • Decision of administrative law judge
  • Appeal of decision of administrative law judge
  • Decision on appeal
  • Effect of disbarment, suspension or censure
  • Notice of disbarment, suspension, censure or disqualification
  • Petition of reinstatement
  • Expedited suspension upon criminal conviction or loss of license for cause

Section 5. General provisions

The learning objectives for this lesson are to gain an understanding of:

  • Records
  • Saving clause
  • Special orders
  • Effective date

 

 

 

 

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