The Ins and Outs of Circular 230

The Ins and Outs of Circular 230 provides an overview of the circular, which is the publication of rules governing practice before the Internal Revenue Service.

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

Course Description

The Ins and Outs of Circular 230 is an overview of the Circular. Upon completion of this self-study course, you will be able to:

  • Identify the five sections of Circular 230 and discuss the history of Circular 230 and the Internal Revenue Code (IRC)
  • Compare sanctions of representatives with tax preparer penalties as defined in Circular 230 and the Internal Revenue Code (IRC)
  • Identify and explain selected provisions in Circular 230, Subpart A, “Rules Governing Authority to Practice”
  • Analyze the duties and restrictions of practice before the IRS, demonstrate how certain provisions relate to real-life situations, and identify changes in key provisions
  • Identify and summarize the key parts of Circular 230, Subparts C and D
Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
CPE Facts
NASBA 2 Self-Study Ethics N/A 103137
CTEC 2 Self-Study Ethics 3038-CE-0151 3038
IRS 2 Self-Study Ethics FQTGU-E-00230-18-S FQTGU
Texas State Board of Accountancy 2 Self-Study Ethics 100158 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study (Non-Interactive) 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.



Drake Software is an IRS-qualified sponsor of continuing professional education.


Drake Software is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website,


Drake Software has been approved by the California Tax Education Council to offer The Ins and Outs of Circular 230, 3038-CE-0151, which provides 2 hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, at (877) 850-2832, or at


Drake Software is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Course Policies

Send cancellation requests to Requests must be made within 30 days of purchasing the course. To be granted a full refund, you must not have completed and earned continuing education for the course. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns or complaints regarding courses, contact the DrakeCPE support team at

Other Details
Last Revision April 2016
Course Expiration The CPE portion of this course expires one year from date of purchase
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