
Ethics - Taxpayer Due Diligence - 2 Hours CPE
Ethics in Action: Mastering Taxpayer Due Diligence Requirements Learning Objectives: After completing this course, the student will be able to apply the mandated due diligence requirements for EITC, CTC, DTC, AOTC, and head of household to the student’s tax practice. The course counts as ethics for Enrolled Agents and California Registered Tax Preparers and tax subjects for CPAs. CPE Hours: Regulatory Ethics = 2 CPE Credits / Total = 2 CPE Credits (CTEC, IRS, Enrolled Agents)Federal Taxation = 2 CPE Credits / Total = 2 CPE Credits (NASBA-QAS CPAs Only) Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA Field of Study: Regulatory Ethics Publication Date: 4/10/2025 Instructional Delivery Method: Self-Study Level: Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required Author: Lee Reams, Sr., BSME, EA Course Material: A copy of the course material is available for download under the Additiona