Ethics: Part 2
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Course Description
This ethics course from November 11, 2025 provides an in-depth review of practitioner responsibilities under Treasury Department Circular 230, with emphasis on due diligence, competence, conflicts of interest, and standards of conduct. Participants examine how ethical violations arise in day-to-day tax practice, the disciplinary tools available to the IRS, and practical steps practitioners can take to reduce risk. Real-world scenarios reinforce compliance expectations and ethical decision-making.
Learning Objectives
- Recognize practitioner standards of conduct required under Circular 230
- Identify due diligence obligations when preparing tax returns and providing advice
- Apply competence requirements to tax engagements and advisory services
- Determine when conflicts of interest exist and how they must be addressed
- Identify actions that may result in IRS disciplinary proceedings
- Apply ethical standards to common practitioner scenarios to reduce compliance risk
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.