An introduction to ethical standards in tax practice, focusing on the responsibilities of tax professionals under Circular 230 and the AICPA Statements on Standards for Tax Services (SSTS). Participants will learn to identify potential conflicts of interest, maintain client confidentiality, and avoid conduct that could result in penalties or disciplinary actions. The course emphasizes the importance of integrity, due diligence, and professional judgment in ensuring compliance with ethical obligations and protecting the public interest.