Ethical Responsibilities for Enrolled Agents

This course covers the ethical standards and professional responsibilities that govern Enrolled Agents in practice before the IRS. It begins with IRS Circular 230, reviewing the requirements it imposes on those who practice before the Service and the regulatory framework that has developed around paid tax return preparers. It then turns to the National Association of Enrolled Agents’ ethical guidance, distinguishing the Code of Ethics — a broad conceptual framework — from the more specific Rules of Professional Conduct, which track and expand upon Circular 230’s legal requirements, as most recently updated in January 2025. A final chapter addresses practical IRS practice issues, helping Enrolled Agents apply these standards confidently in day-to-day representation and compliance work.

• To identify the Internal Revenue Service Requirements as outlined in Circular 230
• To recognize the ethical framework applicable to EAs
• To recognize various types of fraud and scams that are investigated by the IRS