To unlock this content, you must have the following:

Guidelines for Conflicts of Interest in the Performance of Federal Tax Services

The purpose of this document is to provide guidance to AICPA members who render tax services with regard to conflicts of interest. 

The rule set forth in Circular 230 is not identical to that set forth in the AICPA standards.  A member must consider both standards when considering whether there is a conflict of interest and, if so, how to resolve it.