Download price: $25. Print price: $35. (18% off if you order three or more courses). This course was updated on 4/12/2012. This course is designed to meet the Internal Revenue Service ethics requirement for Enrolled Agents, Registered Tax Return Preparers, and Enrolled Retirement Plan Agents. It covers general ethics, ethics in business, the Internal Revenue Service Circular 230, and the AICPA Statements on Standards for Tax Services. The Appendix includes the National Association of Enrolled Agents Code of Ethics and Rules of Professional Conduct. 2 IRS CE (RTRP, EA, ERPA).