Overview of Circular 230 and Office of Professional Responsibility for the Newly (or Aspiring) Registered/Enrolled Practitioner
Target Audience: CPAs, EAs, RTRPs
Field of Study: Ethics (NASBA and IRS)
Seminar Level: Beginner
IRS COMMUNICATIONS AND LIAISON 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.LEARNINGMARKET.ORG.
DISCLAIMER: THIS SEMINAR WAS FILMED IN Atlanta, georgia, ON JULY 11, 2012, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The Office of Professional Responsibility (OPR) delivered this seminar at the IRS Nationwide Tax Forum in July 2012.
Circular 230 contains the standards of tax practice for all registered tax return preparers and enrolled agents. The OPR administers the substantive standards and makes recommendations for practitioner discipline. This session will provide an overview of the scope of Circular 230, the oversight responsibilities of the OPR, and the disciplinary process and sanctions.
By the end of this presentation you will:
- Be familiar with Circular 230 and how it affects registered tax return preparers, enrolled agents, attorneys and CPAs
- Know the roles and responsibilities of the IRS Office of Professional Responsibility
- Understand OPR’s authority to propose disciplinary action for Circular 230 violators
- Learn how OPR authorizes determinations of a practitioner’s “fitness to practice”
No prerequisites or advanced preparation are required for this seminar.