Enrolled Agent Ethical Standards: Practices and Procedures examines enrolled agent conduct standards with respect to professional practice. The course identifies individuals who may practice before the IRS and defines the term "practice before the Internal Revenue Service." In addition, the materials address enrolled agent duties and restrictions with respect to various issues, including solicitation of business, requirement to perform professional duties with due diligence, dealing with conflicts of interest, and provision of written advice. The ethical rules governing these issues, as identified in Treasury Circular 230, are also discussed.