circular 230, Subpart B lists practitioner duties and restrictions. Which of the following items is not included in this list?

furnish property requested information to the IRS unless that information is privileged.

sign the return before it is sent electronically to the IRS.

Upon knowledge of a clients omission, tell the client the facts of the noncompliance and the consequences of their non compliance error or omission.

follow due diligence as to accuracy