Circular 230 Annual Ethics Update

Categories: Ethics, IRS CE
Wishlist Share

About Course

This self-study ethics program serves as the annual update and capstone course closing this Ethics Series, reviewing current developments in Circular 230 enforcement, evolving expectations around competence and supervisory responsibility in a changing technology environment, current preparer penalty and due diligence enforcement trends, and practical methods for maintaining an effective ongoing annual ethics review practice going forward. This course does not merely restate material from earlier courses in this series; it specifically addresses how a practicing professional should approach ethics education and self-review on an ongoing, year-over-year basis, consistent with the profession’s expectation of continuous professional development rather than a single point-in-time credential.

Show More

Related Courses

What Will You Learn?

  • Identify current trends in IRS Office of Professional Responsibility enforcement priorities and disciplinary actions
  • Apply the competence and supervisory responsibility standards addressed throughout this series to a changing regulatory and technology environment
  • Identify current trends in preparer penalty and due diligence enforcement relevant to ongoing practice
  • Describe practical methods for maintaining an effective ongoing annual ethics review practice
  • Synthesize the full range of standards addressed across this Ethics Series into a single, ongoing professional maintenance framework

Course Content

Module 1 – Recent Developments in Circular 230 and IRS Office of Professional Responsibility Enforcement
This module examines the structure and disciplinary process of the IRS Office of Professional Responsibility, the recurring categories of conduct that draw its attention, and a practical protocol for verifying current standards each year.

  • Recent Developments in Circular 230 and IRS Office of Professional Responsibility Enforcement

Module 2 – Evolving Standards for Competence, Technology, and Supervisory Responsibility
This module addresses how the competence standard under Circular 230 §10.35 and the supervisory responsibility standard under §10.36 apply against a continuously changing baseline of tools and practice conditions.

Module 3 – Current Trends in Preparer Penalty and Due Diligence Enforcement
This module focuses on the documentation-centered practical dimension of preparer penalty and due diligence enforcement, since documentation quality is consistently the factor most within a practitioner's own control.

Module 4 – Maintaining an Annual Ethics Review Practice Going Forward
This module closes the course, and the entire Ethics Series, with a practical, sustainable framework for conducting an effective annual ethics self-review going forward.

Final Assessment – Circular 230 Annual Ethics Update
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

Scroll to Top