2022 September/October EA Journal Exam
IRS Program #: X9QQU-E-00883-22-S
CE: 2 IRS Ethics CE credits

Should Circular 230 More Widely Permit Contingent Fees?
Jeremy Wells, EA, CPA, and Sarah Moessinger, EA
Two tax professionals present the pros and cons of permitting contingent fees.

Your Top Ethical Questions Answered
Karen Hawkins
A former director of the IRS Office of Professional Responsibility answers ethics questions frequently asked by tax practitioners.

Tax News Briefs
Ethical Issues to Consider in Recent Tax News
TheTaxBook
This article discusses the options available to electronically correct returns, a simplified method to extend time for a portability election, and nondeductible business expenses of a vexatious litigant.

Tax Tech
Ethical Considerations with Cryptocurrency Tax Preparation
Matt Metras, EA
Why tax professionals must not only possess the necessary competence to handle cryptocurrency matters on tax returns but also perform their due diligence.

Ethics and Professional Conduct Committee
Consider Twice, Act Once!
Elizabeth Ann “Betsey” Buckingham, EA
This article discusses the importance of National Association of Enrolled Agents (NAEA) upholding the Code of Ethics and Rules of Professional Conduct in addition to complying with the rules in 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.

Refund Policy
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.