SEE-3 - Practices and Procedures - Section 1.3

Apply the Circular 230 duties and restrictions governing practitioner conduct, including due diligence, conflicts of interest, contingent fees, and the handling of client records.

Apply the Circular 230 standards of conduct: the duty of due diligence as to accuracy, the prompt-submission and best-information duties, the bar on knowingly giving false information to the IRS, and the obligation to advise a client of any noncompliance, error, or omission. Recognise the rules on conflicts of interest, the limited circumstances permitting contingent fees, and the duty to return client records on request even when a fee dispute exists.

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