Ethics for Enrolled Agents and CPAs: Best Practices & Client Boundaries

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Ethics for Enrolled Agents and CPAs: Best Practices & Client Boundaries

Published on ‎12-01-2025 01:38 PM by Moderator

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Description

In this webinar, we will delve into the key policies outlined in IRS Circular 230 that directly affect enrolled agents and CPAs in their daily practice. Through a detailed exploration of a 'what if' case study scenario, attendees will understand the potential consequences of succumbing to client pressure that could lead to preparer penalties and damage their professional reputation. Led by Angelene Wierzbic, EA, CTRS, this session is essential for enrolled agents and CPAs seeking to navigate ethical challenges and maintain compliance with IRS guidelines.

 

By attending this course, you will be able to:

  • Define the key policies within IRS Circular 230 that influence daily practice for enrolled agents and CPAs

  • Identify potential exposures to preparer penalties that may result from ethical breaches in client representation

  • Recognize the detrimental impact that unethical client behavior can have on the professional reputation of enrolled agents and CPAs

  • Determine proactive strategies for upholding ethical standards and mitigating the risks associated with client demands

 

Prerequisite: None

Who Should Attend? CPA and EA Tax and Accounting Professionals

Course Length: 2 hours

Delivery Method: Group - Live Internet

Field of Study: Ethics (Regulatory)

CPE: 2

CE: 2

IRS Program Number: NESGF-E-00190-24-O

 

2025-12-01_12-37-11.jpg

 

 



Event has ended
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Start:
Fri, Dec 5, 2025 11:00 AM CST
End:
Fri, Dec 5, 2025 01:00 PM CST
Labels (3)
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8 Comments
George4Tacks
Level 15

Just an FYI - this is the same program that was offered 8/9/2025. You can not get CPE or CE for repeating a program. It is a good course. 


Answers are easy. Questions are hard!

Any idea if this satisfies CA requirements for ethics for CPAs?

HumanKind... Be Both
George4Tacks
Level 15

@abctax55  Maybe @Kathi_at_Intuit can find out. My guess is NO. Speaker is not from CA. AI gave me this "No, Circular 230 is not sufficient on its own to meet all of the California CPA ethics requirements. Circular 230 provides the ethical standards for practice before the IRS (federal tax matters), but California CPAs must also adhere to specific state-mandated ethics rules and continuing education requirements set by the California Board of Accountancy (CBA) and potentially the AICPA's Code of Professional Conduct. "


Answers are easy. Questions are hard!

@George4Tacks Thanks for the tag! @abctax55  We did check to see if anyone in our training would be able to answer this and were told that the state would need to be contacted to see if it would meet their requirements. We would recommend contacting the state (believe this is the right site) to see if it would. 

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abctax55
Level 15

@Kathi_at_Intuit  @George4Tacks 

Out of state presenters 'can' qualify, but the presenter must run it by/get 'qualified'  & assigned a number.  So it's unlikely - oh, well.

I hate having to PAY for an ethics class.  IMHO one is either ethical or not; a two hour class isn't going to change that (free OR expensive..)

HumanKind... Be Both

@abctax55 Thanks for the added information. I gave it to training in hopes that maybe in the futue it might change. 

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abctax55
Level 15

@Kathi_at_Intuit ... probably not worth the effort for a free presentation, knowing how XA can be 😉

HumanKind... Be Both

XA = CA....  (couldn't edit?)

HumanKind... Be Both