Conflicts and informed consent
50 planned minutes
Circular 230 Ethics and Conflicts
2026 judgment, consent, advice and supervision workshop
Analyze direct adversity and material limitation conflicts, assess when informed written consent is possible, document reasonable inquiry and advice, and design supervisory escalation under 31 CFR Part 10. The independent ethics category and credit require provider review.
Intermediate | Regulatory Ethics, subject to category review
Course status
2 live IRS CE hours are proposed, not approved or currently awarded. Provider and program review, qualified human technical review, actual instructional time, and any applicable CPA CPE determination remain outstanding. Self-study hours have not been validated.
Enrollment remains unavailable until course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
2 required modules provide 100 planned minutes. 1 optional modules expand the teaching library to 130 minutes. Planned time does not establish awarded credit.
Diligence, advice, supervision and client information
50 planned minutes
Former client, data access and disengagement
30 planned minutes
Preparation and access
Experience preparing returns or representing taxpayers; intended for EAs and CPAs.
Two synthetic core cases, six reviews and a protected ten-item final bank. One final form drafted; a second disjoint form and independent review remain outstanding. Instructor master delivered separately.
Instructor material and assessment keys are not available from this public site. Future learner access requires verified identity and an active entitlement to this course.
Course access status