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L2.11.21 - Ethics (Level 2) – (2 CE)

Ethics (Level 2) - 2021

IRS Program #: X9QQU-E-00759-21-O/S
CE: 2
Speaker: David Gannaway, EA

There are times when the representative will have a client say something that they do not want divulged to the IRS. A representative must know what Circular 230 expects of them in these cases.

Learning Objectives:
•Understand when Circular 230 §10.20 may cause issues in representation cases.
•Identify how Circular 230 §§10.21, 10.22 apply to representation cases.
•Describe when Circular 230 §10.23 may apply to representation cases.

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

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