Paul Monroe, CPA, has been in public practice and a member of the AICPA for 25 years. He signs over 300 individual tax returns each year, most of which have been initially prepared by his staff and reviewed by other staff and himself. In reviewing tax returns for the current filing season, Paul notices that several transactions were improperly handled for the prior year return. Upon further review, Paul realizes that this error exists not only on prior year returns for his current clients but also on prior returns for individuals who are no longer his clients. Consider Circular 230, the SSTSs, and the AICPA Code of Professional Conduct in analyzing Paul’s situation.