CTEC QE Ethics

Overview

This course satisfies the California Tax Education Council's (CTEC's) two-hour ethics component of its 60-hour qualifying education package. The course is designed according to the CTEC subject-matter requirements and has been approved by CTEC. Additional details for becoming a Certified Registered Tax Preparer (CRTP) by CTEC are provided in the federal tax and California tax portion of the 60-hour CTEC package.

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Objectives

After completing this course, you will be able to:

  • recall the significance of Circular 230 and identify the persons covered by it
  • remember key elements of Subpart A and Subpart B of Circular 230
  • identify examples of conflicts of interest
  • recognize examples of incompetence and disreputable conduct by tax practitioners
  • recognize the correct application of the rules related to paid preparer due diligence for EITC claims
  • identify the types of actions that do not meet the standards of due diligence
  • identify the most significant criteria for determining EITC eligibility and recognize the questions that should be asked to establish eligibility correctly
  • recognize the purpose of IRS Form 8867 and recognize cases in which it must be used
  • recognize the most common errors on claims for the EITC
  • recall the penalties and consequences for non-compliance
  • identify the acceptable forms of taxpayer identification that may be used to claim the EITC

Tax Year: 2023

Designed For:

CRTP applicants


WebCE® 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. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Prerequisites:
Basic familiarity with federal tax law
Advanced Preparation: None