Self-Study

Ethics, Tax Practice and Understanding Circular 230

---

Unlock more for less. This course is included in CPA Crossings Unlimited Self-Study Subscription -- just $299 (plus tax) gets you unlimited access to all CPA Crossings' self-study courses, including this one. Maximize your ROI and learning potential -- order now!

This course provides a comprehensive overview of the ethical standards and principles governing tax practice, as outlined in IRS Circular 230. Explore the importance of ethics in the tax preparation industry, review IRS rules, and examine common ethical violations and their associated penalties. The course emphasizes procedures that promote compliance with ethical guidelines, equipping tax practitioners to navigate complex ethical dilemmas confidently. Real-world scenarios will be used to demonstrate the application of ethical principles in tax preparation and representation.

Major subjects

• Importance of ethics in tax practice.
• Overview of Circular 230 and its application to tax practitioners.
• Common ethical violations and penalties.
• Procedures to promote compliance with ethical standards.
• Real-life scenarios illustrating ethical decision-making in tax preparation.
• Circular 230 provisions related to tax return preparation and representation.
• Best practices for maintaining professional integrity and compliance.

Learning objectives

• Assess the role of ethics in the tax preparation industry.
• Analyze IRS rules and regulations as outlined in Circular 230.
• Identify common ethical violations and the associated penalties.
• Recall procedures that encourage compliance with ethical guidelines.
• Apply ethical principles to real-life tax situations.
• Analyze relevant provisions of Circular 230 applicable to tax return preparation and IRS representation.
• Evaluate the impact of ethical behavior on professional reputation and compliance.
• Develop strategies to prevent and address ethical violations in tax practice.

Who should take this program?

• CPAs, EAs, tax professionals and attorneys.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $58.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

---

Related programs

May 14, 2026 | Fraud and Embezzlement: Case Studies From the Trenches | Webinar

May 14, 2026 | Roadmap to Ethical Decision Making | Webinar

May 15, 2026 | Ethics, Tax Practice and Understanding Circular 230 | Webinar

May 16, 2026 | Corporate Ethics Cases: Discuss Real Life Conflicts | Webinar

May 18, 2026 | Ethics: Critical Thinking, Case Studies and Fraud | Webinar

---

Related products

Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course for Licensure | Self-Study (On-Demand)

Accountants and Malpractice; Can We Get Sued for This? | Self-Study (On-Demand)

Ethics and Technology for CPAs | Self-Study (On-Demand)

Forensic Accounting: Crafting Expert Reports | Self-Study (On-Demand)

Fraud & Embezzlement: Case Studies from the Trenches | Self-Study (On-Demand)

---