FEDERAL • 2 CE CREDIT HOURSCode: IRS-CIRC230-ETH100% Online Asynchronous

Circular 230 Professional Conduct and Tax Preparer Ethics

Mandatory 2-Hour CE for IRS Enrolled Agents and Tax Return Preparers

Statutory Authority: Treasury Department Circular No. 230 (31 C.F.R. Part 10)

Core Operational Dilemma

“How do tax professionals navigate conflict of interest, due diligence on returns, and practitioner penalties under Treasury Circular 230?”

Curriculum Syllabus

Assembled Modules (2)

MODULE 1 • 60 MINUTESUniversal Core

Universal Ethical Decision-Making Framework

Principles, Dilemmas, and the Fiduciary Compass

Objective: Apply systematic moral reasoning models to resolve professional conflicts of interest and fiduciary dilemmas.

• Produces: Ethical Decision Matrix

MODULE 2 • 45 MINUTESState Statutory Add-On

FTC Safeguards Rule & Written Information Security Plans

Mandatory Federal Standards under 16 CFR Part 314

Objective: Construct and maintain a compliant Written Information Security Plan (WISP) for financial and consumer data.

• Produces: WISP Policy Template

Actionable Exit Deliverable

IRS CE Completion Certificate & PTIN Credit Upload

Formal IRS CE reporting certificate with automated submission to the IRS PTIN system.

$29.00Standard Enrollment

Enroll & Start Course Immediately →

CE Hours:2 Hours

Format:100% Online Self-Study

Exam Requirement:10 Qs (70% Pass)

Certificate:Instant PDF + Online Hash

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