Ethical Issues: A Tax Preparer’s Scope, Duties, and Best Practices

We all want to do the right thing. Here we’ll examine the ethical duties and sanctions covered by IRS Circular No. 230. We’ll also analyze real-world scenarios focusing on specific ethical issues you may encounter. Last Revision: April 2023


Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

To help you understand your ethical responsibilities in representing clients before the IRS and in preparing their tax returns, the IRS has published Treasury Department Circular No. 230, which:

  •          Sets forth rules relating to the authority to practice before the IRS,
  •          Identifies the duties and restrictions relating to preparing returns for taxpayers, and
  •          Prescribes sanctions for violating the regulations.

This course will examine many of those rules, duties, and restrictions as well as the sanctions imposed for their violation. The course will present real-world scenarios focusing on specific ethical issues you may encounter. You will be asked to analyze the scenario, identify the ethical issues presented, and determine an appropriate response.


CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
NASBA 2 Self-Study Ethics N/A 103137
CTEC 2/0 Self-Study Ethics 3038-CE-0264 3038
IRS 2 Self-Study Ethics FQTGU-E-00561-23-S FQTGU
Texas State Board of Accountancy 2 Self-Study Ethics 100364 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study Ethics N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision April 2023
Course Expiration The CPE portion of this course expires one year from date of purchase
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