For CPAs solely engaged in professional tax practice, abiding by the applicable tax laws, regulations, and ethical standards is of utmost importance. This includes adhering to the Internal Revenue Code (IRC) and any relevant state tax laws, as well as following the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which sets forth ethical guidelines for CPAs in tax practice. Additionally, staying current with tax law changes and continuing education in tax-related matters is essential to provide competent and ethical tax services to clients.