d. SSTS No. 5 Departure from a Position Previously Concluded in an Administrative Proceeding or Court Decision
e. Under Statement on Standards for Tax Services (SSTS) No. 7, a member must use judgment that reflects professional competence and serves the taxpayer’s needs.
Circular 230, Pages 22-26
1-82. The parts of the EA exam are as follows:
Part 1: Individual Income Taxes
Part 2: Businesses
Part 3: Representation, Practices, Procedures
Visit www.irs.gov for more information on the EA exam.
1-83. The Application for Enrollment to Practice Before the IRS is Form 23.
1-84. a. California: Minimum three semester or four quarter units in accounting ethics or accountants’ professional responsibilities
b. Texas: The board requires that 3 passing semester hours be earned as a result of taking a course in ethics.
c. North Carolina: The 150 semester hours required include a concentration in accounting, as defined by 21 NCAC 08A .0309, and 24 semester hours of coursework, which include one 3 semester hour course from at least 8 of the following 10 fields of study: communications, computer technology, economics, ethics, finance, humanities/social science, international environment, law, management, or statistics.