# Enrolled Agent Exam [Part 3] 13, Client Errors and Omissions

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-13-client-errors-and-omissions
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-13-client-errors-and-omissions.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-18T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/6feb23b1-61a9-482e-a4c8-59dfe3b1d33f.mp3
Processing state: not_requested
JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-13-client-errors-and-omissions
Duration seconds: 196

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - Your two primary duties under Circular 230 §10.21 are to promptly inform the client of an error and advise on potential consequences. - You are strictly prohibited from notifying the IRS about a client's error without their explicit permission. - Forcing a client to file an amended return is not your responsibility; the decision to correct a past mistake rests solely with the taxpayer. - Withdrawing from an engagement is not automatically required if a client refuses to correct an error, unless that error impacts the accuracy of current work. - A helpful mnemonic: "Advise, don't advertise." Your role is to advise the client, not to advertise their mistakes to the IRS. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

## Actions

- request_transcript: `POST https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-13-client-errors-and-omissions/transcription-requests` — Idempotently request low-priority transcript generation for this episode.
- read_markdown: `GET https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-13-client-errors-and-omissions.md` — Read the agent-friendly Markdown representation of this episode resource.

A page view does not enqueue transcription. Agents should invoke `request_transcript` explicitly when they need this episode processed.

## Transcript

Full transcripts are not published on public pages unless there is a clear rights basis.