A8FPT-E-00102-25-O
Ethics in Practice Webinar
with Ernest Carraway 1 hour IRS CE
Date of Program September 11, 2025
Program Description:
This program is designed to help tax professionals navigate the ethical responsibilities outlined in Circular 230, with an emphasis on due diligence in everyday practice. Participants will review core ethical standards and explore real-life scenarios that challenge practitioners to uphold integrity, objectivity, and professional conduct. By examining common situations involving client behavior, documentation, and return preparation, this course prepares professionals to make sound decisions in ethically gray areas and maintain compliance with IRS expectations.
Learning Objectives:
- Understand the foundational ethical responsibilities under Circular 230.
- Identify key areas where due diligence is required in tax practice.
- Analyze real-world case studies to apply ethical principles.
- Recognize common ethical dilemmas and learn strategies for resolution.
- Reinforce the importance of practitioner integrity in maintaining public trust.
About the Speaker - Ernest Carraway, JD, CPA (Retired)
Ernest Carraway is a lecturer with more than 40 years of combined experience in legal practice, public accounting, and higher education. He earned his Bachelor of Arts in Economics from the University of North Carolina at Chapel Hill in 1974 and his Juris Doctor from UNC School of Law in 1977. He later became a licensed CPA after completing extensive coursework in accounting and taxation while teaching at East Carolina University.
Carraway joined the faculty at NC State University in 1983, where he taught for over four decades in the Department of Accounting at the Poole College of Management. His teaching portfolio included business law, financial accounting, federal taxation, and advanced courses in the Jenkins Master of Accounting (MAC) program, such as Advanced Federal Taxation and Advanced Commercial Law. He also led international study-abroad programs and served as a faculty advisor and mentor to hundreds of accounting students.
In addition to his academic roles, Carraway coordinated NC State’s Volunteer Income Tax Assistance (VITA) program, equipping students with hands-on experience in preparing tax returns for underserved communities. Since 1991, he has also been a lead instructor for the NC State Income Tax School, delivering continuing education programs to tax professionals statewide.
Prior to his full-time teaching career, Carraway practiced law in Greenville and Raleigh, NC, focusing on real estate and business law. He co-founded the law firm Layton & Carraway, P.A., where he practiced until 2019. His unique combination of legal, accounting, and instructional experience allowed him to bring real-world context into the classroom, enriching the learning experience for generations of students.
Now retired from full-time teaching, Carraway continues to support professional education and resides on Chocowinity Bay in eastern North Carolina with his wife.
