Episode
Enrolled Agent Exam [Part 3] 14, Due Diligence as to Accuracy
- Podcast
- Finance Exam Prep
- Published
- Aug 19, 2026
- Duration seconds
- 166
- Processing state
not_requested- Canonical source
- https://open-exam-prep.com/
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Summary
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: - That due diligence under Circular 230 is a standard of 'reasonable care,' not a guarantee of correctness on all filings. - You may rely on client-provided information, but not blindly; you have a duty to make reasonable inquiries if information appears incorrect, incomplete, or inconsistent. - When relying on the work of another person, you are only presumed to have exercised due diligence if you used reasonable care in hiring, supervising, and training them. - How the exam tests your responsibility to probe deeper into questionable information rather than accepting it at face value, an act of 'willful blindness'. - The difference between the general due diligence standard of Section 10.22 and the specific, heightened requirements for certain tax credits. 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