# Enrolled Agent Exam [Part 3] 14, Due Diligence as to Accuracy

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-14-due-diligence-as-to-accuracy
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-14-due-diligence-as-to-accuracy.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-19T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/f50d8acb-7b98-45d4-8097-58a4ccef4191.mp3
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Duration seconds: 166

## 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: - 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

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## Transcript

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