EA Exam part 2 Questions and Answers
What iis iPracticing iBefore ithe iIRS i- iAnswer i-Preparing idocuments
Filing idocuments
Corresponding iand icommunicating iwith ithe iIRS
Representing ia itaxpayer iat iconferences, ihearings, ior imeetings iwith ithe iIRS
Rendering iwritten iadvice iwith irespect ito iany ientity, itransaction, iplan, ior iarrangement
Who iMay iPractice i- iAnswer i-Attorneys
Certified iPublic iAccountants i(CPAs)
Enrolled iAgents
Enrolled iRetirement iPlan iAgents
Enrolled iActuaries
IRS iAnnual iFiling iSeason iProgram i(AFSP)-limited irep irights
Director iof ithe iOffice iof iProfessional iResponsibility i- iAnswer i-Acting ion iapplications
ifor ienrollment ito ipractice ibefore ithe iIRS
Inquiries ion imatters iunder ithe iDirector's ijurisdiction
Institutes' idisciplinary iproceedings irelated ito ipractitioners
IRS iReturn iPreparer iOffice i- iAnswer i-The iIRS iRPO iis iresponsible ifor iimplementing
ithe inew irequirements iand ioversight iof ithe iIRS ireturn ipreparer iprogram.
Circular i230 i- iAnswer i-the icommon iname iof ithe iCode iof iFederal iRegulations, iTitle
i31, iSubtitle iA, iPart i10.
Applies ito iAttorneys, iCPAs, iAgents iand iother ipersons irepresenting itaxpayers.
Knowledge iof iOmission i- iAnswer i-If ia itax ipractitioner iknows ithat ia iclient ihas inot
icomplied iwith irules iand iregulations ior ihas imade ian ierror ior iomission, ithey imust
iadvise ithe iclient iof ithe iconsequences iof inon-compliance.
Diligence ias ito iAccuracy i- iAnswer i-A itax ipractitioner imust iexercise idue idiligence iin
irespect ito:
His ior iher iown iwork
Information iprepared iby ithe iclient
Work iof iother ipeople
What iis iPracticing iBefore ithe iIRS i- iAnswer i-Preparing idocuments
Filing idocuments
Corresponding iand icommunicating iwith ithe iIRS
Representing ia itaxpayer iat iconferences, ihearings, ior imeetings iwith ithe iIRS
Rendering iwritten iadvice iwith irespect ito iany ientity, itransaction, iplan, ior iarrangement
Who iMay iPractice i- iAnswer i-Attorneys
Certified iPublic iAccountants i(CPAs)
Enrolled iAgents
Enrolled iRetirement iPlan iAgents
Enrolled iActuaries
IRS iAnnual iFiling iSeason iProgram i(AFSP)-limited irep irights
Director iof ithe iOffice iof iProfessional iResponsibility i- iAnswer i-Acting ion iapplications
ifor ienrollment ito ipractice ibefore ithe iIRS
Inquiries ion imatters iunder ithe iDirector's ijurisdiction
Institutes' idisciplinary iproceedings irelated ito ipractitioners
IRS iReturn iPreparer iOffice i- iAnswer i-The iIRS iRPO iis iresponsible ifor iimplementing
ithe inew irequirements iand ioversight iof ithe iIRS ireturn ipreparer iprogram.
Circular i230 i- iAnswer i-the icommon iname iof ithe iCode iof iFederal iRegulations, iTitle
i31, iSubtitle iA, iPart i10.
Applies ito iAttorneys, iCPAs, iAgents iand iother ipersons irepresenting itaxpayers.
Knowledge iof iOmission i- iAnswer i-If ia itax ipractitioner iknows ithat ia iclient ihas inot
icomplied iwith irules iand iregulations ior ihas imade ian ierror ior iomission, ithey imust
iadvise ithe iclient iof ithe iconsequences iof inon-compliance.
Diligence ias ito iAccuracy i- iAnswer i-A itax ipractitioner imust iexercise idue idiligence iin
irespect ito:
His ior iher iown iwork
Information iprepared iby ithe iclient
Work iof iother ipeople
