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2.0 Credits

The purpose of this program is to discuss and explain the most important ethical rules that govern the conduct of both certificated and non-certificated tax practitioners as set forth in Circular 230. The program’s focus will be on those rules of conduct that tax practitioners will encounter when they prepare tax returns for clients. Of particular concern will be special ethical rules that apply to individuals who satisfy the IRS’s Annual Filing Season Program.


  • Understand what non-certificated tax return preparers who have completed the IRS's new Annual Filing Season Program can do for their clients
  • Apply the provisions of Circular 230 to more commonly encountered ethical questions that tax practitioners confront

Major Topics

  • Introduction to the IRS's Annual Filing Season Program
  • What non-certificated tax return preparers can do for their clients
  • What does practicing before the IRS mean -- and who may practice before the IRS?
  • What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return?
  • May a tax preparer rely on and use client-provided information without investigating the truthfulness of the information?
  • May a tax professional discuss risk of an IRS audit with a client?

Designed For

Any individuals who wish to comply with the requirements of the IRS’s Annual Filing Season Program Tax practitioners who wish to understand the Circular 230 rules of conduct that apply to tax return preparers

You will receive an email from Surgent CPE with instructions to download this product.