Which of the following is true regarding Treasury Circular 230?

A. The circular contains the rules regarding eligibility to become an enrolled agent and renewal of enrollment

B. The circular contains rules of conduct applicable to enrolled agents, enrolled retirement plan agents, registered tax return preparers, and enrolled actuaries, but not attorneys or certified public accountants

C. The circular contains rules regarding disciplinary actions for tax return preparers who are not enrolled agents, registered tax return preparers, CPAs, or attorneys

D. The circular contains rules of conduct applicable to attorneys or certified public accountants, but not enrolled agents, enrolled retirement plan agents, registered tax return preparers, and enrolled actuaries