November 2, 2026


Live Webcast


4 CPE Credits

Practical Ethics and Circular 230 Compliance for CPAs

November 2, 2026
Live Webcast
4 CPE Credits

Practical Ethics and Circular 230 Compliance for CPAs

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    Instructor

    Charles
    Montecino

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Learning Objectives

• Define key terms and concepts within Circular 230. 

• Identify common ethical challenges in tax practice. 

• Classify different types of professional conduct under Circular 230. 

• Apply Circular 230 regulations to real-world scenarios. 

• Demonstrate how to handle conflicts of interest ethically. 

• Evaluate the implications of confidentiality and due diligence in practice. 

• Construct strategies for maintaining independence in professional judgment. 

• Apply ethical decision-making frameworks to resolve professional dilemmas. 

Major Topics

• Taxpayers' rights and protections 

• Professional oversight in tax practice 

• Navigating Circular 230 complexities 

• Ethical practice before the IRS 

• Preparer roles and responsibilities 

• Compliance with rules on written advice 

• Ensuring client confidentiality 

• Upholding best practices in tax preparation 

CPE Credits Available

4 CPE Credits
4
Regulatory Ethics

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Technology

Prerequisites

None

Advanced Preparation

None

Intended Audience

 CPAs, and EAs 

Provider

Werner-Rocca

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