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Ethics: Part 1

Ethics: Part 1

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Course Description

This course from August 8, 2025 examines a tax professional’s disclosure and due diligence responsibilities under Circular 230, with emphasis on Sections 10.21 and 10.33 and the proposed changes addressing disclosure and continuing representation. You will learn how to advise clients when errors or omissions are discovered, how to document the advice and client response, and how to avoid assisting in continued noncompliance.

The program also addresses competence and confidentiality obligations, including safeguards for taxpayer data, record retention and technology considerations, and the interaction of Circular 230 standards with IRC Sections 7216 and 6103. Practical guidance is provided for protecting Personally Identifiable Information (PII), communicating with clients, and maintaining compliant workflows.

Learning Objectives

  1. Explain disclosure responsibilities under Circular 230 Section 10.21 when a client error or omission is discovered.
  2. Summarize proposed Circular 230 changes related to disclosure, continuing representation, and data security planning.
  3. Identify due diligence and competence expectations for tax practitioners and firms.
  4. Distinguish confidentiality and disclosure limitations under IRC Sections 7216 and 6103.
  5. Apply practical documentation and communication steps when advising clients of noncompliance.
  6. Recognize ethical risk areas involving omissions, inaccurate filings, and protection of PII.

About The Presenter:

Kristy Maitre, EA
Kristy is an experienced tax professional and educator specializing in ethics, compliance, and professional responsibility for CPAs, enrolled agents, and tax practitioners. She regularly presents continuing education programs focused on Circular 230 standards, IRS enforcement trends, and practitioner risk management. Currently a tax professional employed by a small firm in Iowa, Kristy brings her 27 years of IRS employee experience as well as her years with Iowa State University’s Center for Agricultural Law and Taxation, which makes a unique combination of experience and perspective to our speaker corps. Her experience at the IRS, including twelve years as the IRS’s Iowa tax practitioner “go to” person and seven years as an IRS Revenue Agent gives her the background to know how to handle the IRS bureaucracy. Kristy regularly demonstrates her ability to show practitioners how to minimize client tax liability and avoid practitioner compliance problems with the IRS.