# Enrolled Agent Exam [Part 3] 19, Conflicts of Interest and Written Consent

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-19-conflicts-of-interest-and-written-consent
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-19-conflicts-of-interest-and-written-consent.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-24T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/b95ed646-0f6e-4cac-9d36-36d2ea0fc092.mp3
Processing state: not_requested
JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-19-conflicts-of-interest-and-written-consent
Duration seconds: 179

## 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: - A conflict of interest exists under Circular 230 section 10.29 when representation is directly adverse to another client or is materially limited by other responsibilities. - To proceed despite a conflict, the practitioner must have a reasonable belief in their ability to provide competent representation, the representation must not be prohibited by law, and each client must provide written informed consent. - The client's written consent must be confirmed no later than 30 days after the conflict is known. - Practitioners must retain copies of the written consents for at least 36 months after the conclusion of the representation. - Exam questions often use scenarios involving divorcing spouses or feuding business partners to test the application of the three-part waiver rule. 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-3-19-conflicts-of-interest-and-written-consent/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-3-19-conflicts-of-interest-and-written-consent.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.