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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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