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L1.11.21 – Ethics (Level 1) – 2021-Selecting Engagements – (2 CE)



Introduction to Representation

IRS Program #: XQQU-E-00746-21-O/S
CE: 2
Speaker: Thomas Gorczynski, EA, USTCP


This course reviews foundational ethical rules from Circular 230 that a practitioner must understand prior to taking a paid representation engagement.

Learning Objectives:

  • Understand how Circular 230 requirements for competence impacts the ability to take a new representation engagement.
  • Describe a conflict of interest under Circular 230.
  • Explain how a practitioner resolves a conflict of interest under Circular 230.

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org.

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To request a refund, contact the NAEA education team via email at education@naea.org. An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.