Circular 230 Ethics for the Modern Tax Practice — 2-Hour Self-Study

Course Overview

Your professional responsibilities haven't disappeared just because technology does more of the work.

Today's tax professionals increasingly rely on AI-powered research, automated workflows, and digital client communications. But when a system generates an answer, who is responsible for determining whether it's correct?

This 2-hour Circular 230 ethics self-study course examines the professional standards that apply when modern technology becomes part of tax preparation and client advisory services.

Through practical examples and real-world scenarios, you'll learn how to recognize ethical risks, exercise professional judgment, protect client information, and evaluate technology-assisted tax advice.

What You'll Learn

• Professional Judgment: Understand your responsibility for tax conclusions generated or supported by AI and automation.

• Circular 230 Standards: Review competence, practitioner oversight, and written advice requirements.

• Client Confidentiality: Examine Section 7216, consent requirements, and the appropriate use and disclosure of taxpayer information.

• Technology Risks: Identify issues involving AI tools, vendor security, and client-data handling.

• Written Tax Advice: Understand why AI-generated emails, research summaries, and other digital communications require professional review.

• Practical Compliance: Explore documentation, escalation, and verification practices for modern tax workflows.

Who Should Take This Course?

Enrolled Agents, CPAs, tax preparers, and other tax professionals seeking relevant ethics education that reflects how tax practices operate today.

Course Details

• Duration: 2 hours

• Topic: Circular 230 Ethics

• Format: Online self-study

• Study at your own pace

• Includes knowledge checks and practical examples

Get the ethics education you need—with practical guidance for the way you work today.

Field of Study: Taxes
CPE Credit: 2.0 hours
Delivery Method: QAS Self Study

Field of Study: Ethics
CE Credit: 2.0 hours
CTEC Course Number: 1044-CE-05427

Course Material: A copy of the course material is available for download under the Additional References tab.

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Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101