In-House Ethics Questions: 5 Answers You Should Know From Circular 230
This self-study course is designed to provide you with essential insights into ethical principles for professionals practicing before the U.S. Internal Revenue Service. You will gain a comprehensive understanding of Circular 230, covering key guidelines and responsibilities through structured learning, interactive activities, and assessments.
Learning Objectives:
After completing this course, you will be able to:
- Define the primary concern of Circular 230
- Identify how compliance with Circular 230 benefits organizations
- Analyze the standards for documents submitted to the IRS
- Evaluate the requirements for written-advice under Circular 230
Course Overview
This course consists of three primary steps, detailed below, to guide you from preparation to completion:
Step 1: Preparing for the Course
Below, you’ll find a section containing essential course materials to help you succeed. Take a moment to familiarize yourself with these resources:
- Learning Objectives: Clearly outline the knowledge and skills you should acquire by the end of the course.
- Glossary of Terms: Provides definitions for key terms and concepts used throughout the course.
- Downloadable Slides: Access the course slides to review and refer to as needed during the course.
- The course slide deck is in a searchable format when using the ctrl + f function
We recommend reviewing these materials before proceeding to the content section to ensure you’re fully prepared.
Step 2: Engaging with the Course Content
Once you’re ready, proceed to the content section, which delivers the core content of the course in an interactive format. The course is organized into five main content sections:
- Introductory Video: Each section starts with a brief overview video introducing the key topic and setting the context for the material.
- Preliminary Question: Engage with a thought-provoking question designed to activate prior knowledge and encourage reflection.
- Explanation Video: Delve deeper into the topic with an in-depth video that explains concepts and practical applications.
Throughout the content section, you’ll encounter knowledge-check questions to test your understanding. These questions are ungraded and serve as a learning aid to help reinforce key concepts. Please note that these knowledge-check questions are provided only as a learning aid and do not constitute a final examination.
Step 3: Completing the Course: Final Exam
After finishing the content section, return to take the final exam. Here’s what to expect:
- The final exam consists of five multiple-choice questions.
- A minimum passing score of 70% is required to complete the course successfully.
- If you’re taking this course for CPE credit under NASBA standards, passing is mandatory to receive credit.
Important Exam Details:
- Select your answer by clicking the radio button next to your choice. Confirm your response before advancing to the next question.
- You can restart the exam at any time, but doing so will reset all prior responses, requiring you to begin again.
- You are required to complete the final exam within one year from the date of purchase.
Completion & Certificate
Upon passing the final exam, you’ll be able to download your Certificate of Completion, which includes your CPE credit information. Make sure to save this for your records.
Course Publication
Publication Date: June 1, 2025
Instructor:
William Colgin, Partner, Holland & Hart LLP
General Session Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the session.
For member pricing, please login to tei.org
This is a digital product. With full paid access, the content will be available for one year after the purchase date.
CPE Credits
This digital product is eligible for Continuing Professional Education (CPE) credit. Upon passing the final exam, participants are eligible for 1.0 CPE Credit.
Length of Session
The session will take approximately 1.5 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship information.
Terms & Conditions
By purchasing this TEI digital product (TEI Content) you agree to TEI’s Terms & Conditions