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2023 Summer EA Journal Exam

2023 Summer EA Journal Exam

IRS Program #: X9QQU-E-00956-23-S
CE: 2 IRS ethics credits
Materials Take the Test
2023 Summer EA Journal Exam
This edition of the EA Journal exam includes articles discussing various points of ethics topics.  Upon completion and passing the exam, you will receive 2 IRS ethics credits!

Overview of Articles:

Defending Against an OPR Investigation and Beyond
Karen Hawkins
Understanding the mystery that constitutes the investigation and prosecution of a disciplinary case under Circular 230.

Your Ethics Footprint
Ruth Ann Michnay, EA, CPA, USTCP
Are you leaving an "ethics footprint?" This article discusses three areas to evaluate your ethics footprint: clients, errors by preparer/taxpayer, and errors by the Internal Revenue Service (IRS).

The Practitioner's Duty to Help Business Owners with Recordkeeping
Jeremy Wells, EA, CPA
This article reviews the statutory requirements that taxpayers, specifically those who own businesses, must do to keep accurate, up-to-date records.

NAEA Ethics and Professional Conduct Committee - How Can We Help You?
NAEA Ethics and Professional Conduct Committee
Learn more about the common areas where practitioner/client relationships break down, often leading to complaints.

Tax News Briefs
This article explores when and how an innocent spouse can be relieved of liability for tax.
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 IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for a 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 will not be refunded.