General Ethics CPE
Circular 230 and Frivolous Tax Arguments
- 4 CPE Hours
- General Ethics
- Online Self-Study
- Course #9020L
$64.50
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About This Course
This course explores the ethical obligations of tax professionals through three key areas: the foundations
of professional ethics, the specific ethical standards governing tax practice, and the identification of
frivolous tax positions and tax scams. Topics include an introduction to the study of ethics and its role in
professional conduct, the ethical responsibilities unique to tax practitioners, and a detailed examination of
frivolous tax arguments and schemes that practitioners may encounter. The course equips professionals
with the knowledge to recognize and respond to improper tax positions while maintaining the highest
standards of ethical practice.
Learning Objectives
- To recognize the history and function of ethics
- To identify the Internal Revenue Service Requirements as outlined in Circular 230
- To recognize characteristics of common frivolous tax positions
- To identify the penalties and fines that may be assessed in frivolous tax cases
- To identify the current “Dirty Dozen” tax scams
Course Details
Course #: 9020L
Delivery: Self-Study
CPE Hours: 4
Course Level: Basic
Prerequisites: None
Advanced Preparation: None
NASBA Area of Study: Ethics
Total Pages: 86
Questions: 20
What You Get
- Course materials available immediately after purchase
- Online final exam with instant grading
- Instant certificate of completion, kept in My Account
- No additional fees for exams, grading or certificates
- A full refund within 45 days of purchase if you are not satisfied for any reason
General ethics courses are accepted by many state boards. See which states accept them.
More General Ethics Courses
Need the Rest of Your CPE?
The Unlimited CPA CPE membership is $149 a year for over 1,000 hours of self-study courses. Ethics courses are sold separately.
Sequoia CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org