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Live Webcast Replay

Ethics Update: A Guide to Circular 230

Total Credits: 2 including 2 Regulatory Ethics - Technical

Average Rating:
ACPEN Tax Institute |  IRS Approved |  Tax |  Ethics
Arthur Werner |  Shelli Huston, CPA, MS
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Yes, taking an ethics course is a requirement to keep your license.  But that doesn’t mean that an ethics course can’t be practical and meaningful.  This update course is meant to give the tax practitioner two hours of ethics CPE but at the same time provide a detailed analysis of the Circular 230 rules for conduct of a tax practice.  Best practices and guidance issues will also be provided.  

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Major Subjects
  • Understanding the Taxpayers Bill of Rights
  • Oversight of the Tax Profession
  • Various Circular 230 issues
    • Practice before the IRS
    • Definition of a preparer
    • Rules of written advice
  • Unenrolled return preparers
  • Unlicensed activity
  • Record requests
  • Confidentiality
  • Use of a third-party service provider
  • Knowledge of client’s omissions
  • Best practices
  • Due diligence
  • Competence
  • Written advice
  • False Opinions

Learning Objectives
  • To provide the tax practitioner two hours of ethics CPE but at the same time provide a detailed analysis of the Circular 230 rules for conduct of a tax practice. 

Course Materials


Arthur Werner's Profile

Arthur Werner Related Seminars and Products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

Shelli Huston, CPA, MS's Profile

Shelli Huston, CPA, MS Related Seminars and Products

Shelli Huston, CPA, MS is an Oregon native. She attended Warner Pacific College where she received a Bachelors in Business with an Emphasis in Accounting. After obtaining her CPA's license, she continued on to Golden Gate University where she received her Master's Degree in Taxation.
Shelli worked in a small tax firm for many years. In 2006, she opened up her own tax and accounting firm. She has watched her business grow and expand to include teaching and writing. Shelli has over 20 years of experience in personal, business, estate, trust, and gift taxation, as well as QuickBooks and payroll. She enjoys working with clients of all types and small businesses, especially new businesses.
Shelli is passionate about the importance of being the best professionals we can be. This profession comes with an inherent integrity that takes work to uphold. Through her participation in education, she is excited to assist in upholding the professionalism of the accounting and tax profession.


Wed, Apr 24, 2024 - 02:00pm to 03:56pm MDT
Mon, May 06, 2024 - 08:00am to 09:56am MDT
Fri, May 24, 2024 - 10:00am to 11:56am MDT
Sat, Jun 01, 2024 - 12:00pm to 01:56pm MDT
Wed, Jun 05, 2024 - 02:00pm to 03:56pm MDT
Mon, Jun 10, 2024 - 08:00am to 09:56am MDT
Wed, Jun 26, 2024 - 10:00am to 11:56am MDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 07/13/2021
Original Recording Date 07/14/2021

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video



Overall:      4.8

Total Reviews: 125


Joseph C

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Nancy S


Josh A

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Edward S

"Very organized and helpful"

Michael R - Downingtown, Pennsylvania

"Excellent presentation."

Jeffrey M


Richard P - Worcester, Massachusetts

"Art and Shelly seemed to be having a good time while presenting this course."

Lucy Jane W

"The presenter was great! It could have been a boring subject but wasn't. Shelli was great!"

Tyler W

"Thank you!"