Circular 230 applies to CPAs who:
A)Audit the financial statements of a tax client
B)Practice before the IRS
C)Practice before the SEC
D)All of the above

Question

Quizplus · Accepted Answer

Circular 230 regulates the practice of attorneys, CPAs, enrolled agents, and other tax professionals who practice before the IRS, which includes representing taxpayers in audits, appeals, and other administrative proceedings.

Circular 230 Applies to CPAs Who