<Li> Exercise due diligence and use best practices of the profession . </Li> <Table> <Tr> <Td> </Td> <Td> This article needs to be updated . Please update this article to reflect recent events or newly available information . (August 2014) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article needs to be updated . Please update this article to reflect recent events or newly available information . (August 2014) </Td> </Tr> <P> In addition to the above, those giving tax advice must follow certain procedural rules in giving the advice . Tax advice may consist of a "covered opinion," other written tax advice, or oral advice . No standards are provided for oral advice . Written tax advice must not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others . It must consider all relevant facts and law . </P>

Circular 230 covers all of the following except cpa