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October 26, 2022

What is found in Subpart A, § 10.7(a) of Circular 230?

1. Summarize what is discussed in each of the following sections of Circular 230:

2. Summarize what is discussed in each of the following sections of Circular 230:

3. Which subpart and section of Circular 230 discusses each the following topics?

4. Summarize what is discussed in each of the following SSTS:

5. What is the precedent-setting value of each of the following cases?

6. Answer each of the following questions:

a. What is found in Subpart A, § 10.7(a) of Circular 230?

b. Describe the requirements of § 1.520.001 of the AICPA Code of Conduct.

c. Which SSTS discusses whether a member may rely without verification on information provided by a taxpayer or a third party?

d. Under SSTS No. 1, a member must have a good-faith belief that a recommended position has a possibility of being sustained if challenged.

7. The exam to become an EA has three parts. Go to the IRS Website at www.irs.gov and determine what is tested on each part of the exam. Describe the content of each part.

8. Many states have an ethics education requirement to become a CPA. Determine each of the following state’s ethics education requirements to become a CPA:

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