About Course
All levels · 2 weeks · Online learning
What you will be able to do
- Explain the role of Circular 230 and the Office of Professional Responsibility.
- Recognize competence, diligence, conflict, and confidentiality concerns.
- Apply an ethical decision process to common practice scenarios.
- Document escalation, research, and client communication.
Course curriculum
- Module 1: Circular 230 and practice before the IRSWho is covered and what practice includes · The role of the Office of Professional Responsibility
- Module 2: Competence and diligenceCompetence, supervision, and reliance on others · Diligence in submissions and client representations
- Module 3: Tax positions and client informationStandards for positions and supporting facts · Handling omissions, inconsistencies, and client pressure
- Module 4: Conflicts, privacy, and professional conductIdentifying and addressing conflicts of interest · Confidentiality, security, fees, and communications
- Module 5: Ethics scenario labApplying an ethical decision framework · Documenting conclusions and escalation steps
Learning experience
Ten focused lessons combine instructor guidance, structured notes, practical scenarios, checklists, and a documented review workflow. Students can return to the material from their learning dashboard.
Official resource: Office of Professional Responsibility and Circular 230.
Educational content only. Confirm current law, forms, instructions, and professional requirements before applying course concepts to a client matter.
Course Content
Module 1: Circular 230 and practice before the IRS
Who is covered and what practice includes
The role of the Office of Professional Responsibility