This self-study program examines the ethical duties and professional conduct standards governing practice before the Internal Revenue Service under Treasury Department Circular No. 230. It addresses the framework and scope of Circular 230, the Subpart B duties and restrictions to which Annual Filing Season Program participants consent, competence and confidentiality obligations, standards governing written advice, and the sanctions and disciplinary procedures administered by the Office of Professional Responsibility. Five case studies apply these standards to situations commonly encountered in individual return preparation — a scope-of-representation question, a discovered prior-year error, an overstated confidentiality assurance, a personal-compliance disciplinary matter, and a substantiation dispute with a long-standing client.

Throughout, the course treats Circular 230 not as an abstract regulatory framework but as a set of standards that get tested in ordinary engagements, usually under time pressure, and usually involving a client the preparer wants to keep.