The CPA will need to follow the various statements as provided. There also is a professional code of ethics that is required of all CPAs. The CPA is expected to exercise his/her professional judgment at all times and this carries over to the expectations of the IRS. The IRS requires professionals to be approved in order to represent their clients with the IRS. The IRS recently increased its requirements for professional eligibility to efile. They must now earn continuing credits to efile. Are you familiar with the efile program?