ATP 105 Ethics study plan
ATP 105 Ethics · Give each week a clear focus.
8 weeks · About 6 hours per week
Personal Income Taxation
Map the Domain 1 blueprint into a one-page outline of subtopics and their exam weight
Define gross income and list at least eight common inclusions and exclusions from memory
Compute adjusted gross income for two sample fact patterns by hand without notes
Your checkpoint
A one-page Domain 1 topic map plus two completed AGI computations with step-by-step work shown
Personal Income Taxation
Differentiate above-the-line deductions from itemized deductions and cite the standard deduction rules
Calculate taxable income and basic tax liability for three progressive-bracket scenarios
Identify at least five common credits and state whether each is refundable or nonrefundable
Your checkpoint
A worked problem set of five tax computations scored against an answer key, with every miss annotated
Personal Income Taxation
Explain the treatment of capital gains and losses including holding period and netting rules
Apply basis and depreciation concepts to two property transaction scenarios
Distinguish employee vs. self-employment income reporting requirements
Your checkpoint
A two-page summary sheet on gains, losses, basis, and depreciation with three worked examples
Personal Income Taxation & Ethics and Procedures
Complete a full mock return scenario from raw facts to final liability
Summarize Circular 230 duties and restrictions in your own words
List the preparer penalty standards and the conduct each one prohibits
Your checkpoint
One end-to-end mock return scored at 70% or higher, plus a one-page Circular 230 summary written from memory
Ethics and Procedures
Describe the requirements to practice before the IRS and the scope of limited representation
Explain client confidentiality, conflicts of interest, and the rules on returning client records
Outline due diligence obligations for preparer signatures and return positions
Your checkpoint
A 20-question self-quiz on ethics and procedures, with a written rationale for each answer
Ethics and Procedures
Map the preparer penalty tiers and match each to a realistic fact pattern
Identify at least six practitioner misconduct scenarios and the correct professional response
Explain the standards for advising on tax positions and the substantial-authority concept
Your checkpoint
A fact-pattern decision table covering ten ethics scenarios with the governing rule and correct action for each
Personal Income Taxation & Ethics and Procedures
Re-drill the three weakest subtopics from weeks 1-6 until accuracy exceeds 80%
Complete two timed mixed-domain practice sets under exam conditions
Build a one-page error log categorizing every recurring mistake
Your checkpoint
Two timed sets completed with scores recorded and an error log listing each recurring mistake and its fix
Personal Income Taxation & Ethics and Procedures
Take two full-length timed practice exams and score each
Review every missed item and restate the underlying rule in your own words
Recite the top ten high-frequency rules across both domains from memory
Your checkpoint
Two full-length practice exams completed with scores, a corrected review sheet, and a final one-page cheat sheet
Milestones
Week 2: Score 70% or higher on a 25-question Domain 1 quiz covering income, deductions, and basic liability
Week 4: Complete one full mock return and pass a 15-question Circular 230 quiz at 80% or better
Week 6: Score 75% or higher on a 30-question Domain 2 quiz on ethics, penalties, and practice procedures
Week 8: Score 75% or higher on two full-length timed practice exams and show a declining error count