Ethics (Level 3)
IRS Program #: X9QQU-E-00863-22-O/S
CTEC #: 6257-CE-0078
CE: 2 IRS ethics credits and 2 CTEC credits
Speaker: Thomas Gorczynski, EA, USTCP
Circular 230 provides rules that enrolled agents and other practitioners must follow when both advertising services and pricing representation engagements. This course describes the application of these rules to tax representation practice.
Learning Objectives:
- Understand Circular 230 rules related to pricing representation engagements.
- Describe the contingent fee rules and to what engagements they apply.
- Describe the Circular 230 rules for enrolled agents advertising their services.
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.
Webinar 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.