Course Information

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Circular 230: Staying Compliant (Second Edition)
Author: CCH Editorial Staff

Description:
Circular 230: Staying Compliant is designed to help practitioners understand their obligations under the IRS's rules of practice governing tax professionals. The Circular 230 regulations for tax shelter opinions are described and other key requirements of Circular 230 are reviewed in this course. The course also discusses who may engage in "limited practice" before the IRS, and reviews a new list issued by the IRS of best practices for tax advisors.

Topics covered include:

  • Who Must Abide by the Rules of Circular 230?
  • General Rules and Restrictions
  • Covered Opinions
  • Sanctions by the OPR

Course Details:
Price:  $30.00
Field of Study:  Regulatory Ethics
Prerequisites:  None
Level:  Basic
Course was last updated on:  08/14/08
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC Federal 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Pat D. submitted on 12/31/2008
refresher and updates
Reviewer: Betty D. submitted on 12/31/2008
That I could get the necessary credits for my ethics requirement that I was unable to get at the tax schools that I attended. That I could get it so quickly and easily online.
Reviewer: George M. submitted on 12/31/2008
comprehensive enough
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