Ethics & Professional Responsibility
Explore UNICEI’s IRS ethics continuing education: 17 courses covering Circular 230, due diligence, confidentiality, conflicts of interest, preparer responsibilities, and standards of practice.

Preparer Due Diligence
REBFU-E-00003-26-S
Preparer Due Diligence and Circular 230 Compliance
2 CE Hours • Online • Certificate Included

Circular 230 Ethics
REBFU-E-00002-26-S
Circular 230: Ethics and Standards of Practice
2 CE Hours • Online • Certificate Included

Conflicts of Interest in Tax Practice
REBFU-E-00052-26-S
Conflicts of Interest in Tax Practice
2 CE Hours • Online • Certificate Included

Written Tax Advice Standards
REBFU-E-00053-26-S
Written Tax Advice Standards
2 CE Hours • Online • Certificate Included

Best Practices for Tax Advisors
REBFU-E-00054-26-S
Best Practices for Tax Advisors
2 CE Hours • Online • Certificate Included

Fees and Solicitation
REBFU-E-00055-26-S
Fees and Solicitation
2 CE Hours • Online • Certificate Included

Client Records and Practitioner
REBFU-E-00056-26-S
Client Records and Practitioner
2 CE Hours • Online • Certificate Included

IRS Examination Ethics
REBFU-E-00057-26-S
Ethical Responsibilities During IRS Examinations
2 CE Hours • Online • Certificate Included

IRS Appeals Ethics
REBFU-E-00058-26-S
Ethical Responsibilities During IRS Appeals
2 CE Hours • Online • Certificate Included

IRS Collection Ethics
REBFU-E-00059-26-S
Ethical Responsibilities During IRS Collection Matters
2 CE Hours • Online • Certificate Included

Refundable Credit Due Diligence
REBFU-E-00060-26-S
Due Diligence Requirements for Refundable Tax Credits
2 CE Hours • Online • Certificate Included

Preparer Penalty Ethics
REBFU-E-00061-26-S
Ethical Responsibilities and Preparer Penalties
2 CE Hours • Online • Certificate Included

Taxpayer Information Privacy
REBFU-E-00062-26-S
Confidentiality of Taxpayer Information: IRC Section 7216 and Related Rules
2 CE Hours • Online • Certificate Included

FTC Safeguards Rule
REBFU-E-00063-26-S
Safeguarding Taxpayer Information: FTC Safeguards Rule and Professional Responsibilities
2 CE Hours • Online • Certificate Included

Responsible AI in Tax Practice
REBFU-E-00064-26-S
Responsible Use of Artificial Intelligence in Tax Practice
2 CE Hours • Online • Certificate Included

Ethical Case Studies for Tax Professionals
REBFU-E-00065-26-S
Ethical Case Studies for Tax Professionals
2 CE Hours • Online • Certificate Included

Annual Ethics Update
REBFU-E-00067-26-S
Circular 230 Annual Ethics Update
2 CE Hours • Online • Certificate Included
