{"product_id":"circular-230-ethics-for-the-modern-tax-practice-2-hour-self-study","title":"Circular 230 Ethics for the Modern Tax Practice — 2-Hour Self-Study","description":"\u003cp style=\"text-align: left;\"\u003e\u003cstrong\u003eEarn 2 hours of Circular 230 ethics continuing education on your schedule. Explore professional responsibility in today's tax practice, including AI-assisted tax advice, automation, client confidentiality, and ethical decision-making.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003ctable width=\"100%\" style=\"height: 137.156px; width: 100%;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 137.156px;\"\u003e\n\u003ctd style=\"height: 137.156px; width: 100%;\"\u003e\n\u003cstrong\u003e\u003c\/strong\u003e\n\u003ch3\u003eCourse Overview\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cspan style=\"font-family: -apple-system, BlinkMacSystemFont, 'San Francisco', 'Segoe UI', Roboto, 'Helvetica Neue', sans-serif; font-size: 0.875rem;\"\u003e\u003cmeta charset=\"utf-8\"\u003e \u003cmeta charset=\"utf-8\"\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eYour professional responsibilities haven't disappeared just because technology does more of the work.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eToday'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?\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThrough 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch3 dir=\"ltr\"\u003e\u003cspan\u003eWhat You'll Learn\u003c\/span\u003e\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cstrong\u003eProfessional Judgment:\u003c\/strong\u003e\u003cspan\u003e Understand your responsibility for tax conclusions generated or supported by AI and automation.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cstrong\u003eCircular 230 Standards:\u003c\/strong\u003e\u003cspan\u003e Review competence, practitioner oversight, and written advice requirements.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cstrong\u003eClient Confidentiality:\u003c\/strong\u003e\u003cspan\u003e Examine Section 7216, consent requirements, and the appropriate use and disclosure of taxpayer information.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cstrong\u003eTechnology Risks:\u003c\/strong\u003e\u003cspan\u003e Identify issues involving AI tools, vendor security, and client-data handling.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cstrong\u003eWritten Tax Advice:\u003c\/strong\u003e\u003cspan\u003e Understand why AI-generated emails, research summaries, and other digital communications require professional review.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cstrong\u003ePractical Compliance:\u003c\/strong\u003e\u003cspan\u003e Explore documentation, escalation, and verification practices for modern tax workflows.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 dir=\"ltr\"\u003e\u003cspan\u003eWho Should Take This Course?\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eEnrolled Agents, CPAs, tax preparers, and other tax professionals seeking relevant ethics education that reflects how tax practices operate today.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch3 dir=\"ltr\"\u003e\u003cspan\u003eCourse Details\u003c\/span\u003e\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDuration: 2 hours\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eTopic: Circular 230 Ethics\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eFormat: Online self-study\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eStudy at your own pace\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eIncludes knowledge checks and practical examples\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp dir=\"ltr\"\u003e\u003cstrong\u003eGet the ethics education you need—with practical guidance for the way you work today.\u003c\/strong\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003ctable width=\"100%\" style=\"height: 361.5px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 74.7812px;\"\u003e\n\u003ctd style=\"height: 74.7812px; width: 38.1223%;\"\u003e\u003cstrong\u003eNASBA:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 74.7812px; width: 61.5912%;\"\u003e\n\u003cp\u003eField of Study: Taxes\u003cbr\u003eCPE Credit: 2.0 hours\u003cbr\u003eDelivery Method: QAS Self Study\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 74.7812px;\"\u003e\n\u003ctd style=\"width: 38.1223%; height: 74.7812px;\"\u003e\u003cstrong\u003eIRS:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 61.5912%; height: 74.7812px;\"\u003eField of Study: Ethics\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eCE Credit:\u003cstrong\u003e \u003c\/strong\u003e2.0 hours\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eIRS Program Number:\u003cstrong\u003e \u003c\/strong\u003eVP8T3-E-00597-26-S\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 74.7812px;\"\u003e\n\u003ctd style=\"width: 38.1223%; height: 74.7812px;\"\u003e\u003cstrong\u003eCTEC:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 61.5912%; height: 74.7812px;\"\u003e\n\u003cp\u003eField of Study:\u003cstrong\u003e \u003c\/strong\u003eEthics\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eCE Credit: 2.0 hours\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eCTEC Course Number:\u003cstrong\u003e \u003c\/strong\u003e1044-CE-05427\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px; width: 38.1223%;\"\u003e\u003cstrong\u003ePublication Date:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px; width: 61.5912%;\"\u003e10\/12\/2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px; width: 38.1223%;\"\u003e\u003cstrong\u003eInstructional Delivery Method:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px; width: 61.5912%;\"\u003e\u003cspan\u003eQAS Self Study\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px; width: 38.1223%;\"\u003e\n\u003cstrong\u003eLevel:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px; width: 61.5912%;\"\u003eIntermediate\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px; width: 38.1223%;\"\u003e\u003cstrong\u003ePrerequisites:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px; width: 61.5912%;\"\u003e\n\u003cmeta charset=\"utf-8\"\u003eGeneral knowledge of taxation\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px; width: 38.1223%;\"\u003e\u003cstrong\u003eAdvanced Preparation:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px; width: 61.5912%;\"\u003eNo Advanced Preparation Required\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp\u003e\u003cstrong\u003eCourse Material: \u003c\/strong\u003eA copy of the course material is available for download under the Additional References tab.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRefund Policy:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eYour complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at\u003cspan\u003e 1-800-384-1101\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCertified Public Accountants:\u003c\/strong\u003e\u003cspan\u003e CountingWorks, Inc.\u003c\/span\u003e 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. \u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRegistration:\u003c\/strong\u003e\u003cspan\u003e Sign-up online by clicking add to cart above or by phone at \u003c\/span\u003e1-800-384-1101 \u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":53698480668961,"sku":"3025681-A","price":29.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/files\/CPE006B-26-SelfStudy-Nano-522x522.jpg?v=1791995862","url":"https:\/\/www.taxcpe.com\/products\/circular-230-ethics-for-the-modern-tax-practice-2-hour-self-study","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}