# Enrolled Agent Exam [Part 3] 23, Circular 230 Best Practices

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-23-circular-230-best-practices
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-23-circular-230-best-practices.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-28T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/3e818cf8-9ec1-4757-afa2-21e0ac47931f.mp3
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JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-23-circular-230-best-practices
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: - The crucial distinction between aspirational "best practices" in Section 10.33 and sanctionable conduct. - Why clear engagement letters are the best practice for communicating the scope of work with clients. - A practitioner's duty to make reasonable inquiries when client-provided information appears incomplete or questionable. - How to properly advise clients on potential tax penalties without guaranteeing outcomes. - The mnemonic "CLEAR" to remember the core best practices: Communicate terms, Locate facts, Evaluate law, Advise on consequences, and Represent with integrity. 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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